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	$ 5,000	100
Inspection	Number of inspections	75,000	5,000
Material handling	Number of material moves	50,000	5,000
Engineering	Engineering hours	10,000	500

Budgeted direct labor cost was $70,000 and budgeted direct material cost was $194,000. The following information was collected on three jobs that were completed during the year:

	Job 101		Job 102		Job 103
Direct materials	$ 2,000		$ 7,000		$ 3,000
Direct labor	$ 1,000		$ 1,000		$ 2,000
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 traditional costing and allocates overhead using direct labor cost, what is the cost of each unit of Job 102?

$349.00.

$400.00.

$429.00.

$509.00.