A30. Chong Corporation uses a job-order costing system with a single plantwide predetermined overhead rate based on direct labor-hours. The company based its predetermined overhead rate for the current year on the following data: Total direct labor-hours Total fixed manufacturing overhead cost Variable manufacturing overhead per direct labor-hour 40,000 $ 96,000 $ 3.00 Recently, Job P951 was completed with the following characteristics: Number of units in the job Total direct labor-hours Direct materials Direct labor cost 20 100 $ 755 $ 4,000 The unit product cost for Job P951 is closest to: A) $237.75 B) $264.75 C) $64.75 D) $52.95