The Polaris Company uses a job-order costing system. The following data are taken about the 3,000 units completed for this year: Allocation Base............ Estimated manufacturing overhead.. Actual manufacturing overhead. Actual direct labor hours ......... Estimated direct labor hours......... Direct material used in production. Labor wage rate............... ...Direct Labor Hours ... $100,000 $110,000 50,000 40,000 $60,000 $17.00 per hours What is the the unit product cost for this job