Job 484 was recently completed.The following data have been recorded on its job cost sheet: 
The company applies manufacturing overhead on the basis of direct labor-hours.The predetermined overhead rate is $24 per direct labor-hour.
Required:
Compute the unit product cost that would appear on the job cost sheet for this job.
Definitions:
Contribution Margin
The amount remaining from sales revenue after variable expenses are deducted, contributing to covering fixed costs and generating profit.
Machine Hours
A measure of production time, corresponding to the total hours that machines are in operation.
Controllable
Costs or factors that can be adjusted or influenced by the actions of a company or individual within a particular timeframe.
Direct Materials
Essential substances or components specifically allocated to the creation of a product, identifiable in the final product.
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