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Question - Job 397 was recently completed. The following data have been recorded on its job cost sheet.
Direct materials $59,400
Direct labor-hours 1,254 DLHs
Direct labor wage rate $11 per DLH
Number of units completed 3,300 units
The company applies manufacturing overhead on the basis of direct labor-hours. The predetermined overhead rate is $37 per direct labor-hour.
Required - What is the unit product cost that would appear on the job cost sheet for this job?
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