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 2,000 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 $10,000 and direct labor costs of $30,000. The unit product cost for Job1112 is: a. None of the given answers. b. $32,000 c. $70,00 d. $6,000 e. $14,000