21.Mindy Corporation has a job-order costing system and uses a predetermined overhead rate based on direct labor-hours to apply manufacturing overhead to jobs. At the beginning of the year, manufacturing overhead and direct labor-hours for the year were estimated at $60,000,and 24,000 hours, respectively. In May, Job #500 was started and completed. Materials costs on the job totaled $4,800 and labor costs totaled $1.800 at $5 per hour, At the end of the year it was determined that the company worked 28,800 direct labor-hours for the year and incurred $64,800 in actual m anufacturing overhead costs. Job #500 contained 100 units. What would be the unit product cost on the completed job cost sheet? A) $66.00 B) $71.40 900 C) $74.10 D) $75.00 E) $75.72