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 10,000 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 :Job1112 is $28,100 .a o $5.300 b $6,000.co $26.500 .d None of the given answers