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 traditional costing and allocates overhead using direct labor cost, what is the cost of each unit of Job 102?