Halcyon Company just completed job number 10-B. See details below. Direct labor cost: $2040, direct materials cost: $90, direct labor hours: 75, predetermined manufacturing overhead allocation rate: $34 per direct labor hour, number of units of finished product: 200 units

what was cost per unit of finished product? (please round to nearest cent)

a) $25.50

b) $26.40

c) $46. 80

d) $23.40