Haun Corporation 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 total fixed manufacturing overhead cost of $58,000, variable manufacturing overhead of $2.00 per machine hour, and 20,000 machine hours. The company has provided the following data concerning Job X815 which was recently completed: Number of units in the 20 job Total machine 80 hours $500 Direct materials Direct labor cost $2,640 The unit product cost for Job X815 is: O $176.60 O $157.00 O $44.60 $44.15 None of the above