Haddows, Inc. completed Job GH6 last month. The cost details of GH6 are shown below. Direct labor cost Direct materials cost Direct labor hours Predetermined overhead allocation rate per direct labor hour Number of units of finished product $2,130 $81 4 hours $74 32 Calculate the cost per unit of the finished product of Job GH6. (Round your answer to the nearest cent.) OA. $75.81 OB. $11.78 OC. $377,00 OD. $78.34