A corporation manufactures a specialty line of dresses
A corporation manufactures a specialty line of dresses using a job-order
costing system. During January, the following costs were incurred in completing job J-1:Direct materials
$27,400
Direct labor
9,600
Administrative costs
2,800
Selling costs
11,200
Factory overhead was applied at the rate of $50 per direct labor hour, and job J-1 required 400 direct labor hours. If job J-1 resulted in 4,000 good dresses, the cost of goods sold per unit is