Doakes Corporation uses a job-order costing system with a single plantwide predetermined overhead rate based on direct labor-hours. The company based its predetermined overhead rate for the current year on the following data:

Total direct labor-hours	60,000
Total fixed manufacturing overhead cost	$378,000
Variable manufacturing overhead per direct labor-hour	$ 2.20

Recently, Job M843 was completed with the following characteristics:

Number of units in the job	60
Total direct labor-hours	120
Direct materials	$ 630
Direct labor cost	$2,400

The unit product cost for Job M843 is closest to: (Round your intermediate calculations to 2 decimal places.)

Multiple Choice

• $50.50

• $33.75

• $67.50

• $27.50