Granite, SA., has identified the following overhead costs and cost drivers for next year:

Overhead Item Expected Cost Cost Driver Expected Quantity Setup costs 100,000 Number of setups 500 Ordering costs 40,000 Number of orders 3,200 Maintenance 200,000 Machine hours 4,000 Power 20,000 Kilowatt hours 80,000

The following are two of the jobs completed during the year:

Job 500 Job 501 Direct materials 1,500 2,000 Direct labour 1,400 2,400 Units completed 100 160 Direct labour hours 100 160 Number of setups 2 8 Number of orders 8 10 Machine hours 40 50 Kilowatt hours 60 100

The company's normal activity is 4,000 direct labor hours.

Refer to Figure 11-5. If Granite, SA., used activity-based cost drivers to allocate overhead costs, the unit cost for Job 500 would be

Group of answer choices

53.15.

56.67.

57.15.

54.15.