A company has identified the following overhead costs and cost drivers for the coming year:

			Budgeted
Overhead Item	Cost Driver	Budgeted Cost	Activity Level
Machine setup	Number of setups	$ 23,100	210
Inspection	Number of inspections	118,300	4,550
Material handling	Number of material moves	91,500	6,100
Engineering	Engineering hours	18,300	610

Budgeted direct labor cost was $125,600 and budgeted direct material cost was $347,680. The following information was collected on three jobs that were completed during the year:

	Job 101		Job 102		Job 103
Direct materials	$ 4,750		$ 9,750		$ 5,750
Direct labor	$ 2,200		$ 2,200		$ 4,400
Units completed	100		50		200
Number of setups	1		2		4
Number of inspections	20		10		30
Number of material moves	30		10		50
Engineering hours	10		50		10

If the company uses activity-based costing (ABC), what is the cost of each unit of Job 102? (Round your final answer to 2 decimal places.)

Answer choices:

$281.60.

$464.60.

$329.80.

$376.60.