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The equation I've been using is (Direct Material + Direct Labor / Units) x 1.7.
Job 521 was one of the many jobs started and completed during the year. The job required $4,500 in direct materials and 400 hours of direct labor time at a rate of $16 per hour. If the job contained 600 units and the company billed at 70% above the unit product cost on the job cost sheet, what price per unit would have been charged to the customer? (Round your answer to 2 decimal places.)