Arabica Manufacturing Company uses a predetermined manufacturing overhead rate based on a percentage of direct labor cost. At the beginning of 2012, they estimated total manufacturing overhead costs at $1,050,000, and they estimated total direct labor costs at $840,000. In June, 2012, Arabica completed job number 511 . Job stats are as follows: How much was the cost per unit (cost per crate) of finished prdduct? a. $283.75 b. $202.50 c. $254.50 d. $373.38