Birdo Corporation uses a job order costing system with a single plantwide predetermined overhead rate based on machine-hours. The company based its predetermined overhead rate for the current year on total fed manufacturing overhead cost of $90,000, variable manufacturing overhead of $2.00 per machine-hour, and 20000 machine-hours. The company has provided the following data concerning Job P978 which was recently completed: Number of units in the job Total machine-hours Direct materials $ 500 Direct labor cost $ 2.640 The unit product cost for Job P978 is closest to (Round your intermediate calculations to 2 decimal places.) a. $133.04 b.$136.24 C. $157.00 od. $128.80