Fulcheck Company uses a job-order costing system with a single plantwide predetermined overhead rate based on machine-hours. The company based its predetermined overhead rate for the current year on the following data: Total machine-hours Total fixed manufacturing overhead cost Variable manufacturing overhead per machine-hour 80,000 $ 624,000 $ 3.10 Recently, Job M598 was completed with the following characteristics: 60 Number of units in the job Total machine-hours Direct materials Direct labor cost 3001 $ 645 $ 9,000 The unit product cost for Job M598 is closest to: $43.05 $215.25 $65.25 $160.75