Assume (1) a company's plantwide predetermined overhead rate is $13.00 per direct labor-hour, and (2) its job cost sheet for Job X shows that this job used 18 direct labor-hours and incurred direct materials and direct labor charges of $500 and $360, respectively. If Job contains 20 units, then its: unit product cost is closest to: Muipiple Choice $54.70 $3670 $40.18 $51.10