Jordan Manufacturing uses a predetermined overhead allocation rate based on direct labor cost. At the beginning of the year, it estimated the manufacturing overhead rate to be 20% of the direct labor cost. In the month of June, Jordan completed Job 13C, and its details are as follows: Direct materials cost Direct labor cost Direct labor hours Units of product produced $6,300 $20,000 30 hours 240 What is the cost per unit of finished product of Job 13C? (Round your answer to the nearest cent.) A. $100.00 B. $126.25 C. $109.61 D. $114.83