Hart Company incurred the following costs on Job 109 for the manufacture of 200 motors.

Original cost accumulation:
Direct materials	$660
Direct labor	800
Overhead (150% of DL)	1,200
	$2,660
Direct costs of reworking 10 units:
Direct materials	$100
Direct labor	160
	$ 260

The rework costs were attributable to the exacting specifications of Job 109, and the full rework costs were charged to this specific job. What is the cost per finished unit of Job 109?

A. $15.80

B. $14.60

C. $13.80

D. $13.30