Nature's Best Milk produces dairy equipment. Most of its jobs have a number of units per job. The company has two different departments through which all jobs pass. Overhead is applied using a plantwide rate of $13 per direct labour hour. Direct labour wages average $8 an hour. Data for Job 3 for the year are as follows:

-Refer to the Figure.What is the cost per unit?
A) $5.60
B) $5.73
C) $11.95
D) $13.00
Correct Answer:
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