A Company uses a job-order costing system with a single plantwide predetermined overhead rate based on labor-hours. The company based its predetermined overhead rate for the current year on total estimated manufacturing overhead cost of $120,000 and 6,000 labor-hours. The job sheet of Job1112 shows that the number of units produced in this job order is 5 units. This job required 500 labor-hours and incurred direct materials cost of $5,000 and direct labor costs of $15.500. The unit product cost for Job 1112 is: O a. None of the given answers. b. $28.100 O c. $30.500 d. $2.000 e. $6.100