Assume the following:

A company's plantwide predetermined overhead rate is $$13\mathrm{.}00$ per direct labor$-$hour

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 $38$ units, then its unit product cost is closest to:

Multiple Choice

$$25\mathrm{.}19$

$$19\mathrm{.}32$

$$28\mathrm{.}79.$

$$22\mathrm{.}80.$