11. During March, Hart Company incurred the following costs on Job 122 for the manufacture of 200 motors. Original cost accumulation Direct Materials $2,600 Direct Labor 900 Factory Overhead 1,350 Direct costs of reworking 10 units Direct Materials $100 Direct Labor 180 Factory Overhead 270 The rework costs were attributable to the exacting specifications of Job 122, and the full rework costs were charged to this specific job. What is the cost per finished unit of Job 122? a. $25.00 b. $23.50 c. $27.00 d. $24.00