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

Overhead Item Cost Driver Budgeted Cost Budgeted Activity Level

Machine setup Number of setups $ $20,000100$

Inspection Number of inspections $$130,00013,000$

Material handling Number of material$-$moves $$80,0004,000$

Engineering Engineering hours $$50,0002,000$

$$280,000$

The following information was collected on three jobs that were completed during the year:

Job $101$ Job $102$ Job $103$

Direct materials $$5,000$ $$12,000$ $$8,000$

Direct labor $$2,000$ $ $2,000$ $$4,000$

Units completed $10050200$

Number of setups $124$

Number of inspections $201030$

Number of material moves $301050$

Engineering hours $105010$

Budgeted direct labor cost was $$100,000,$ and budgeted direct material cost was $$280,000.$

If the company uses activity$-$based costing, the cost of each unit of Job $102$ would be:

a$)$ $$39\mathrm{.}00$

b$)$ $$319\mathrm{.}00$

c$)$ $$159\mathrm{.}50$

d$)$ $$299\mathrm{.}00$

e$)$ $$219\mathrm{.}00$