A company has identified the following overhead costs and cost drivers for the coming year: Budgeted Cost $ 27,600 130,200 Budgeted Activity Level 230 4,650 Overhead Item Cost Driver Machine setup Number of setups Inspection Number of inspections Material Number of material handling moves Engineering Engineering hours 100,800 6,300 12,600 630 Budgeted direct labor cost was $135,600 and budgeted direct material cost was $381,680. The following information was collected on three jobs that were completed during the year: Direct materials Job 101 Job 102 ob 103 $ 5,500 $ $ 6.500 10,500 $ 2,400 $ 2,400||$ 4,800 Direct labor 100 Units completed Number of setups Number of inspections Number of material moves Engineering hours 75 | 40 | 1 1 1 1 15 || 8 | 20 | 81 40 10 8 25 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.) Multiple Choice $611.80. $379.50 $491.80. $354.30