S 15-4 (Static) Computing total cost and cost per unit LO C1 EcoSkate makes skateboards from recycled plastic. For a recent job lot of 100 skateboards, the company incurred direct materials costs of $600 and direct labor costs of $200. Factory overhead applied to this job is $900. Required: 1. What is the total manufacturing cost of this job lot? 2. What is the cost per skateboard? 1. Total cost 2 Cost per skateboard Requisition The following partial job cost sheet is for a job lot of 2,900 units completed. Customer's Name Date Huddits Company Direct Materials JOB COST SHEET Quantity 2,900 Direct Labor Cost Time Ticket March 8 March 11 #55 #56 $ 45,050 25,000 #1 to 10 Cost $ 61,300 Date March 8 150% of Direct Labor Cost Job Number Overhead Rate 202 Cost $91,950 1. What is the total cost of this job lot? 2. What is the total cost per unit completed? 1 The total cost of this job lot 2 Cost per unit completed per unit