Doakes Corporation uses a job-order costing system with a single plantwide predetermined overhead rate of $8.50 per direct labour hour. The company based its predetermined overhead rate for the current year on the following estimated data: Total direct labor-hours Total fixed manufacturing overhead cost Variable manufacturing overhead per direct labor-hour 60,000 $ 378,000 $ 2.20 Recently, Job M843 was completed with the following characteristics: Number of units in the job Total direct labor-hours Direct materials Direct labor cost 60 120 $ 630 $ 2,400 The unit product cost for Job M843 is $67.50 $27.50 $33.75