20) Presented below are incomplete manufacturing cost data for Supreme Corporation. Direct Materials Used Direct Labor Manufacturing Overhead Total Manufacturing Costs 2015 $48,000 $72,000 $194,000 2016 $95,000 $80,000 $305,000 2017 $80,000 $120,000 $260,000 21) An important feature of a job order cost system is that each job a. consists of one unit of output. b. must be similar to previous jobs completed. c. must be completed before a new job is accepted. d. has its own distinguishing characteristics. 22) Dimaria Company manufactures high-quality, customized desks. The following pertains to Job No.935, to manufacture 75 desks: Direct materials used $14,425.00 Direct labor hours worked 500 Direct labor rate per hour $14.00 Applied factory overhead (total) $6,250.00 a) What is the total manufacturing cost for Job No. 935? b) What is the per-unit cost for manufacturing one desk? 23) Athletics, Inc, completed Job No. C04 during 2015. The job cost sheet listed the following: Direct materials $110,000 Direct labor $60,000 Manufacturing overhead applied $40,000 Units produced 3,000 units Re-cap: Units sold 1,800 units Finished goods on hand 1.200 units Units produced 3,000 units a) What is the per-unit cost to manufacture one unit? b) How much is the cost of the 1.200 units of finished goods on hand from this job