6) Gilbert Corporation 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 has provided the following data concerning Job P978 which was recently completed: Number of units in the job Total machine-hours Direct materials Direct labor cost The unit product cost for Job P978 is closest to: (Round your intermediate calculations to 2 decimal places.) A) $176.60 B) $157.00 C) $44.60 D) $44.15 20 80 $500 $2,640 ||