Crane Company uses job order costing for its line of dual zone wine refrigerators. The cost incurred for production during 2022 totaled $20000 of materials, $16000 of direct labor costs, and $13000 of manufacturing overhead applied. The company ships all goods as soon as they are completed which results in no finished goods inventory on-hand at the end of any year. Beginning Work in Process Inventory totaled $22000, and the ending balance is $16000. During the year, the company completed 25 refrigerators. How much is the cost per refrigerator? O $1720 O $2200 O $2840 O $1960