Beans Corporation uses a job-order costing system with a single plantwide predetermined overhead rate based on direct labor-hours. The company based its predetermined overhead rate for the current year on total fixed manufacturing overhead cost of $162,000, variable manufacturing overhead of $2.80 per direct labor-hour, and 60,000 direct labor-hours. Recently, Job K818 was completed with the following characteristics:
|Number of units in the job||10|
|Total direct labor-hours||50|
|Direct materials||$ 920|
|Direct labor cost||$ 1,400|
The unit product cost for Job K818 is closest to:
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