Customer Job Smith02 was recently completed by ABC Company. The following data were included on its job cost sheet:

Direct materials                  $59,400

Direct labor hours                  1,254 DLH

Direct labor wage rate per hour         $10

Number of units completed           3,000

The company applies manufacturing overhead on the basis of direct labor-hours. The predetermined overhead rate is $20 per direct labor-hour.

Compute the total cost of this job and the unit product cost (cost per unit) for this job. You must break this down between direct materials, direct labor, factory overhead, total cost of the job and unit cost of the job, to receive credit.