Curly Girl Manufacturing manufactures salon-quality hair dryers. Curly Girl applies overhead based on direct labor hours. The company's predetermined overhead rate was based on an estimated 480,000 direct labor hours and $1,728,000 estimated total overhead. During November, the company manufactured 22,400 hair dryers in Job CG12 and incurred the following costs: Direct Materials: $103,040 Direct Labor (39,200 hours at $18) : $705,600 and Actual overhead incurred during the month: $148,960. What is the unit cost of the hair dryers produced in Job CG12? $24.23 $42.75 $42.40 $36.10