A job order cost sheet for Carla Vista Company is shown below.
Job No. 92 For 2,000 Units
Date
Direct
Materials
Direct
Labor
Manufacturing
Overhead
Beg. bal. Jan. 1 4,250 5,100 3,570
8 5,100
12 6,800 5,440
25 1,700
27 3,400 2,720
11,050 15,300 11,730
Cost of completed job:
Direct materials $11,050
Direct labor 15,300
Manufacturing overhead 11,730
Total cost $38,080
Unit cost ($38,080 ÷ 2,000) $19.04
(a) On the basis of this data, answer the following questions.