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	$ 15,300	170
Inspection	Number of inspections	95,700	4,350
Material handling	Number of material moves	74,100	5,700
Engineering	Engineering hours	17,100	570

Budgeted direct labor cost was $101,100 and budgeted direct material cost was $287,080. The following information was collected on three jobs that were completed during the year:

	Job 101		Job 102		Job 103
Direct materials	$ 3,750		$ 8,750		$ 4,750
Direct labor	$ 1,700		$ 1,700		$ 3,400
Units completed	75		40		100
Number of setups	1		1		3
Number of inspections	15		8		10
Number of material moves	20		8		25
Engineering hours	8		40		5

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.)

$479.25.

$300.50.

$309.50.

$394.25.