a/ Bright Right, Inc. manufactures surgical instruments to the exacting specifications of various customers. During April 2019, Job 911 for producing 4,500 instruments was completed at the following costs per unit: Direct materials Direct manufacturing labor Allocated manufacturing overhead $ 60 20 80 $160 Final inspection of Job 911 disclosed 100 defective units and 50 spoiled units. The defective instruments were reworked at a total cost of $12,000, and the spoiled instruments were sold to a jobber for $3,000. i What would be the unit cost of the good units produced and transferred out on Job 911? ii/ If the costs associated with spoilage and reworked units are considered as abnormal to manufacturing operations, what is the unit cost of the good units produced and transferred out on Job 911