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 labor                     35,000
Direct materials                     42,000
Administrative costs                        4,000
Selling costs                     17,500

Factory overhead was applied at the rate of $35 per direct labor hour, and job J-1 required 305 direct labor hours. If job J-1 resulted in 2,750 good dresses, the cost of goods sold per unit is: