20. Claire Manufacturing uses a predetermined overhead allocation rate based on direct labor cost. At the beginning of the year, the company estimated total manufacturing overhead costs at $1,020,000 and total direct labor costs at $820,000. In June, Job 711 was completed. The details of Job 711 are shown below. Direct materials cost $21.500 Direct labor cost $10,000 Direct labor hours 400 hours Units of product produced 200 units How much was the cost per unit of finished product? (Round any percentages to two decimal places and your final answer to the nearest cent.) A) $157.50 B) $197.70 C) $169.70 D) $219.70