Logansville Manufacturing Produces Lamps for Large Department Stores Job 100 Incurred 700 Machine Hours in Department 1 and the Two

Logansville Manufacturing produces lamps for large department stores. For 2020, the two production departments had budgeted allocation bases of 100,000 machine hours in Department 1 and 50,000 direct labor hours in Department 2. The budgeted manufacturing overhead for 2020 was $1,200,000 for Department 1 and $1,000,000 for Department 2. For Job 100, the actual costs incurred in the two departments were as follows:
$$\begin{array} { l r r } & \text { Department } 1 & \text { Department } 2 \\\text { Direct materials purchased } &\$4 4 , 0 0 0& \$ 1 , 000 \\\text { Direct materials used } & 34,000 & 7,600 \\\text { Direct labor } & 21,000 & 21,400 \\\text { Indirect labor } & 4,400 & 3,600 \\\text { Indirect materials used } & 3,000 & 1,900 \\\text { Lease on equipment } & 6,500 & 1,500 \\\text { Utilities } & 1,000 & 1,200\end{array}$$
Job 100 incurred 700 machine hours in Department 1 and 75 in Department 2, and 200 direct labor hours in Department 1 and 250 in Department 2. The company uses a budgeted departmental overhead rate for applying overhead to production. Job 100 consisted of 3,000 lamps.
Required:
Calculate the total cost and per unit cost of Job 100.