Cornerstones of Cost Management 2nd Edition by Don Hansen ,Maryanne Mowen

Exercise 19

Wilson Company has a predetermined overhead rate of $5 per direct labor hour. The job- order cost sheet for Job 145 shows 1,000 direct labor hours costing $10,000 and materials requisitions totaling $7,500. Job 145 had 500 units completed and transferred to Finished Goods Inventory. What is the cost per unit for Job 145?