When job 117 was completed, direct materials totaled $4,400 direct labor $5,600 and factory overhead $2,400. A total of 1000 units were produced at a per-unit cost of

Caloulator when Job 117 was completed, direct materials totaled $4,409; direct labor, 55,600; aad factery overhead. 52.400. fot al of 1,000 unts were produced at a per-unit cost of $124 512.400 51.240 12.40