Hondo Corporation makes lawnmowers and uses a single plantwide predetermined overhead rate based on machine-hours. Hondo used the following estimates when calculating its predetermined overhead rate for the current year: total fixed manufacturing overhead cost of $665,000, variable manufacturing overhead of $3.00 per machine-hour, and 70,000 machine-hours. Recently, Job A116 was completed with the following characteristics: 30 90 Total Units in the job Total Machine hours Direct Materials 630 Direct Labor 2,880 The unit product cost for Job A116 is closest to: O 154.50 4,635.00 O 51.50 O 117.00