Venus Manufacturing uses a predetermined overhead allocation rate based on percentage of direct labor cost.At the beginning of the year,it fixed the manufacturing overhead rate at 20% times the direct labor cost.In the month of June,Venus completed Job 13C and its details are as follows: 
-What is the cost per unit of finished product of Job 13C?
Definitions:
Real-self Profile
An evaluation or representation of an individual's authentic self, encompassing genuine thoughts, feelings, and behaviors.
Q-Sort
An assessment procedure in which test takers distribute personal descriptions along a continuum.
Self-actualized
Describes the achievement of one’s fullest potential through creativity, independence, spontaneity, and a grasp of the real world.
Carl Rogers
An influential American psychologist known for developing client-centered therapy, emphasizing the importance of the individual's personal growth and self-understanding.
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