Curly Girl Manufacturing manufactures salon-quality hair dryers. Curly Girl applies overhead based on direct labor hours. The company's predetermined overhead rate was based on an estimated 480,000 direct labor hours and $1,728,000 estimated total overhead. During November, the company manufactured 22,400 hair dryers for Job CG12 and incurred the following costs:
Direct labor, 39,200 hours @ $18 | 705,600 |
Actual overhead incurred during the month | 148,960 |
What is the unit cost of the hair dryers produced in Job CG12?
◦ $42.75
◦ $24.23
◦ $36.10
◦ $42.40