Master Antiques Produces Antique Reproduction Furniture Using a Job Order

Master Antiques produces antique reproduction furniture using a job order costing system. The following data is available for 3 jobs worked on during the first month of operations. $$\begin{array} { l r r c } & \text { Job 110 } & \text { Job 111 } & \text { Job 112 } \\\text { Units of product on the job } & 20 & 10 & 20 \\\text { Direct labour hours worked } & 400 & 280 & 200 \\\text { Direct materials cost } & \$ 5500 & \$ 2500 & \$ 2000 \\\text { Direct Labour cost } & \$ 6000 & \$ 3000 & \$ 2200\end{array}$$
Manufacturing overhead cost is applied to jobs on the basis of direct labour hours at a predetermined rate of $12 per hour. Jobs 110 and 111 were completed during the month, and Job 112 remained in work in process at the end of the month. Compute the unit cost for Job 111.

A) $815
B) $886
C) $330
D) $443