Jills Manufacturing produces light bulbs for big department stores. For 201X, the two production departments had budgeted allocation bases of 100,000 machine hours in Department 1 and 50,000 direct manufacturing labor hours in Department 2. The budgeted manufacturing overheads for 2007 were $1,200,000 for Department 1 and $1,000,000 for Department 2. For Job 80, the actual costs incurred in the two departments were as follows:
-DEPARTMENT 1-
Direct Materials Purchased $44,000
Direct Materials Used $34,000
Direct Manufacturing Labor $21,000
Indirect Manufacturing Labor $4,400
Indirect Materials Used $3,000
Lease on Equipment $6,500
Utilities $1,000
-DEPARTMENT 2-
Direct Materials Purchased $71,000
Direct Materials Used $7,600
Direct Manufacturing Labor $21,400
Indirect Manufacturing Labor $3,600
Indirect Materials Used $1,900
Lease on Equipment $1,500
Utilities $1,200
Job 80 incurred 700 machine hours in Department 1 and 75 hours in Department 2. Also, Job 80 had 200 manufacturing labor hours in Department 1 and 250 in Department 2. Jills Corp. uses a budgeted departmental overhead rate for applying overhead to production. Job 80 consisted of 3,000 light bulbs.
REQUIRED: Calculate the total cost and per unit cost of Job 80.