A company which uses a job cost system completed a job and provided the following information for the specific job: Direct labor $ 200,000 Direct materials 75,000 Indirect labor 45,000 Factory utilities 75,000 Factory depreciation 180,000 Beginning Work in Process 125,000 1 20,000 units are produced, what is the total unit cost? $40.00 a. b. $35.00 $28.75 d. $70.00