4) Kocians Grocery uses a job-order costing system with a single plantwide predetermined overhead rate based on direct labor- hours. The company based its predetermined overhead rate for the current year on the following data: Total direct labor-hours Total fixed manufacturing overhead cost Variable manufacturing overhead per direct labor-hour Recently, Job M843 was completed with the following characteristics: Number of units in the job Total direct labor-hours Direct materials Direct labor cost 60,000 378,000 S 2.20 S S The unit product cost for Job M843 is closest to: (Round your intermediate calculations to 2 decimal places.) A) $33.75 B) $67.50 C) $27.50 Audio Device Connected Tap to start Read Aloud D) $50.50 X 60 120 630 2,400