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 $ 40,600 280 Inspection Number of inspections 161,700 4,900 Material handling Number of material moves 129,200 6,800 Engineering Engineering hours 17,000 680 Budgeted direct labor cost was $174,250 and budgeted direct material cost was $489,900. The following information was collected on three jobs that were completed during the year: Job 101 Job 102 Job 103 Direct materials $ 6,750 $ 11,750 $ 7,750 Direct labor $ 2,900 $ 2,900 $ 5,800 Units completed 50 25 150 Number of setups 1 2 2 Number of inspections 10 5 15 Number of material moves 15 5 40 Engineering hours 5 25 8 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.)

$903.00.

$1,135.00.

$725.60.

$633.00.