Gerbig Lighting manufactures a variety of lamps for lighting specialty stores. In September, Gerbig Lighting received an order from Zucca Decor for 32 mission-style table lamps (Model 5A). The order from Zucca Decor became Job Number 804 at Gerbig Lighting. Materials requisition #1247 for Job 804 shows that a total of $147 of direct materials were used in manufacturing the job. In addition to the materials requisition, the labor time records show that a total of $68 of direct labor costs was incurred in producing these lamps; a total of 8 direct labor hours were worked on this job.
Add direct materials and direct labor to the Job Cost Record for Job 804. Manufacturing overhead has already been added to the Job Cost Record for this job. Assume that the job was completed on September 19. Complete the Job Cost Record by calculating the total job cost and the cost per unit. Remember that this job consisted of 32 lamps (units).