A southern California company manufactures surfboards. The company uses a job-order costing system with a single plantwide predetermined overhead rate based on machine hours. The predetermined overhead rate for the current year is based on estimated total machine hours of 30,300, total fixed manufacturing overhead cost of $575,700, and variable manufacturing overhead of $4.00 per machine hour. Job A12 for 10 surfboards was just completed. The job used 30 machine hours, $730 in direct materials, and $1,460 in direct labor. The unit cost of each surfboard in Job A12 was closest to: O $96.00 O $142.00 O $219.00 O $288.00