Calco Production uses job-order costing for batches of customer printed t-shirts. For job 162, the company incurred the following costs: Direct materials $22,000 used Direct labor $14,000 Applied overhead $17,000 Actual overhead $20,000 If Calco produced and sold 2,500 units in January, how much is the cost per unit of the job? O $21.80 O $14.40 O $22.40 O $21.20