Custom Backpacks started and finished job number D46, a batch of too backpacks, during July. The job required $2850 of direct material and 25 hours of direct labour at $25 per hour. The predetermined overhead rate is $12.50 per direct labour hour.
Required:
Prepare journal entries to record the incurrence of production costs and the completion of job number D46. What was the cost per backpack for job number D46?