4. Charlie Company manufactures a specialty line of shirts. The company uses a job-order costing system. During the month, the following costs were incurred on Job 101: Direct materials $2,500 Direct labor $1,500. Manufacturing overhead was applied at the rate of $25 per machine-hour (MH) and Job 101 required 175 MHs. In addition, selling and shipping costs of $11,000 were incurred on all shirts delivered to customers during the month. If Job 101 consisted of 3,000 shirts, the cost of goods manufactured per unit is A) $2.79 B) $6.45 C) $47.86 D) $110.71