Waterway Industries uses job order costing for its brand new line of sewing machines. The cost incurred for production during $2019$

totaled $$13000$ of materials, $$9000$ of direct labor costs, and $$6000$ of manufacturing overhead applied. The company ships all goods

as soon as they are completed which results in no finished goods inventory on hand at the end of any year. Beginning work in process

totaled $$10000,$ and the ending balance is $$7000.$ During the year, the company completed $25$ machines. How much is the cost per

machine?

$$1520$

$$1000$

$$1120$

$$1240$