The Gilster Company, a machine tooling firm, has several plants. One plant, located in St. Falls, Minnesota uses a job order costing system for its batch production processes. The St. Falls plant has two departments through which most jobs pass. Plantwide overhead, which includes the plant manager's salary, accounting personnel, cafeteria, and human resources, is budgeted at $250,000. During the past year, actual plantwide overhead was $242,000. Each department's overhead consists primarily of depreciation and other machine- related expenses. Selected budgeted and actual data from the St. Falls plant for the past year are as follows Department ADepartment B Budgeted department overhead (excludes plantwide overhead) Actual department overhead Expected total activity: $ 97,500 120,000 $ 540,600 558,600 Direct labor hours Machine-hours 56,000 13,000 15,000 53,000 Actual activity: Direct labor hours Machine-hours 58,500 13,700 14,000 55,000 For the coming year, the accountants at St. Falls are in the process of helping the sales force create bids for several jobs. Projected data pertaining only to job no. 110 are as follows $21,500 Direct materials Direct labor cost: Department A (2,400 hr) Department B (800 hr) 36,000 11,600 Machine-hours projected Department A Department B 100 1,200 12,000 Units produced a-2. Determine the projected amount of total manufacturing costs per unit for the units in job no. 110