Dude Corporation manufactures specialty lines of men€™s apparel. During February, the company worked on three special orders: B-2, B-3, and B-4. Cost and production data for each order are as follows.

1. Compute the total cost associated with each job. Show the subtotals for each cost category.
2. Compute the product unit cost for eachjob.

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Job B-2 Job B-3 Job B-4 Direct materials: Fabric Q Fabric Z Fabric YB $1,000 2,000 5,000 $1,800 2,200 6,000 $17,600 13,400 2,000 Direct labor: Garment maker Layout Packaging 4,500 2,500 3,000 8,000 7,000 5,000 10,200 9,800 5,000 Overhead: (150% of direct labor costs) Number of units produced 500 1,200 500