30 2.59 RTM Inc. uses a job-order costing system with a single plantwide predetermined overhead rate based on machine hours. The company based its predetermined overhead rate for the current year on total fixed manufacturing overhead cost of $58,000, variable manufacturing overhead of $2.00 per machine hour, and 20.000 machine hours. The company provided the following data concerning Job E101 which was recently completed: Number of units in the 20 job Total machine 80 hours Direct labor 132 hours Direct materials $500 cost Direct labor $20 per rate hour What is the conversion cost per unit for Job E101? O $151.60 $392.00 O $400.60 O $422.00 None of the above