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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 32,000

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                 32,000
Direct materials                 12,000
Administrative costs                   3,500
Selling costs                   9,000
Factory overhead was applied at the rate of $32 per direct labor hour, and job J-1 required 395 direct labor hours. If job J-1 resulted in 1,200 good dresses, the cost of goods sold per unit is:
Answer:
 
 
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