When Job 117 was completed, direct materials totaled $4,400; direct labor, $5,600; and factory overhead, $2,400. A total of 1,000 units were produced at a per-unit cost of a.$12,400 b.$1,240 c.$124 d.$12.40

d.$12.40

Explanation:

The computation of the per unit cost is shown below:

= Total cost : Number of units produced

where,

Total cost = Direct material cost + Direct labor cost + Factory overhead cost

= $4,400 + $5,600 + $2,400

= $12,400

And, the units produced = 1,000 units

So per unit cost equal to

= $12,400 : 1,000 units

= $12.40