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Haughton Company uses a job costing system for its production costs and a predetermined factory overhead rate based on direct labor costs to apply factory overhead to all jobs

Accounting Feb 23, 2021

Haughton Company uses a job costing system for its production costs and a predetermined factory overhead rate based on direct labor costs to apply factory overhead to all jobs. During the month of July, the firm processed three jobs: X13, X14, and X15, of which X13 was started in June. 
Inventories Direct Materials Work-in-Process Finished Goods Cost of Goods Sold Direct materials purchased in July Materials issued to production: X13 X14 X15 Factory labor hours used ($30/hour): X13 X14 X15 Indirect labor Other factory overhead costs incurred: Rent Utilities Repairs and maintenance Depreciation Other 
July 1 July 31 
$ 37,600 43,200 0 0 66,000 
17,700 33,020 14,550 
4,050 3,350 2,150 7,450 
$137,000 644,250 194,000 136,600 61,500 
As of July 31, Job X13 was sold and Jobs X14 and X15 were still in process. Total factory overhead applied in July was $1,403,850. 
Ot 

what is the cost per unit of Job X13 if it has a total of 100 units?

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