2	A company manufactures toys using a job-order costing system. During March, the following costs were incurred in completing job 1821: direct materials, $20,550; direct labor, $7,200; administrative expenses, $2,100; and selling expenses, $8,400. Overhead was applied at the rate of $25 per machine hour, and job 1821 required 1,600 machine hours. If job 1821 was for 7,000 shirts, the unit product cost would be:
A	$11.18
B	$13.28
C	$9.68
D	$10.28