Bolander 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 the following data:

Total machine-hours	70,000
Total fixed manufacturing overhead cost	$ 294,000
Variable manufacturing overhead per machine-hour	$ 2.30

Recently, Job M825 was completed with the following characteristics:

Number of units in the job	20
Total machine-hours	80
Direct materials	$ 665
Direct labor cost	$ 1,840

The unit product cost for Job M825 is closest to:

		$125.25
		$37.81
		$59.25
		$151.25