Orinder Company provided the following information for the last calendar year:

Beginning inventory:

Direct materials………………………………………..$19,300

Work in process………………………………………….41,200

Ending inventory:

Direct materials………………………………………..$16,000

Work in process………………………………………….30,600

During the year, direct materials purchases amounted to $275,800, direct labor cost was $153,000, and overhead cost was $267,300. There were 25,000 units produced. Unit manufacturing cost (rounded to the nearest cent) is

a. $28.40

b. $27.98

c. $34.95

d. $27.55