Assume (1) a companys 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 X contains 46 units, then its unit product cost is closest to:

• $23.78.

• $19.44.

• $20.18.

• $15.96.