XYZ Company is a multinational company which exports ladies dresses to European countries. For the month of January, the total ordered quantity amounts to 14,400 pieces and lead time of 5 days is given to the company to finish the goods. Based on the time study conducted by the Senior Industrial Engineer, the standard time for this particular style of ladies dress is 5.0 minutes/piece. Based on previous records, the Efficiency of the plant is 90% on the average. Being an Industrial Engineer of the same plant, you were given the task to provide your superior of the following information given the additional data below:

Salary per person = 400.00/day

Miscellaneous Cost = 5,000.00

Working time = 7.5 hours/day

Material Cost = 10,000.00

Required:

1. Labor Cost =?
2. Unit Cost (with no mark-up)
3. Unit Cost (with 10.00 dollar mark-up)