Puffy Shirt Company produced $4,000 puffy shirts during the month, Using Job order costing, determine the product unit cost for one puffy shirt based upon the following costs:
Factory Utilities $ 2000.00
Factory Depreciation 700.00
Indirect Materials 500.00
Direct Materials 5000.00
Indirect Materials 500.00
Direct Labor 4000.00
Factory portion of rent 5000.00
Factory Insurance $700.00
Sales Commissions 2000.00
President salary 5000.00
Office rent 2,000.00
Legal expenses 600.00
Advertising 700.00
Show your work and show per unit cost of 1 shirt =