A job-order cost sheet provides the following information for Job 204:

Materials requisitioned $2,000

Direct labor cost $1,650

Direct labor hours 10

Budgeted overhead for the year was $35,000, based on 500 direct labor hours. Actual overhead was $35,800 and 510 actual hours were worked.

____ If each product required a half hour of direct labor, what is the unit cost of Job 204?

Select one:

a. Cannot be determined by the information given.

b. $4.35

c.$8.73

d. $4.37