Bear Country Produces Hand-Carved Wooden Bears and Uses a Job

Bear Country produces hand-carved wooden bears and uses a job order costing system. The following are data on the three jobs worked on in the company's first month of operations:
$\begin{array}{|l|l|l|l|}\hline & \text {Smokey} & \text {Rocky} & \text {Curious }\\\hline \text {Number of bears }& 180 & 100 & \$ 0 \\\hline \text {Direct labor hours worked }& 400 & 200 & 140 \\\hline \text {Direct materials cost} & \$ 4,500 & \$ 2,700 & \$ 2,000 \\\hline \text { Direct labor cost} & \$ 6,000 & \$ 3,000 & \$ 2,100\\\hline & & &\end{array}$
Overhead cost is applied to job orders on the basis of direct labor hours at a predetermined rate of $10 per hour. The Smokey and Rocky bears were completed during the month, and the Curious bears remained in work in process at the end of the month.
a. Compute the cost transferred to finished goods during the month.
b. Compute the unit cost for a Rocky bear.