Jordan Manutacturing uses a predetermined overhead allocation rate based on direct labor cost. At the beginning of the year, it estimated the manutacturing overhead Fate 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 $6,620 Direct labor cost 526,000 Direct labor hours 34 hours Units of product produced 240 What is the cost per unit of finished product of Job 130? (Round your answer to the nearest cert.) OA $135.95 B. $141.43 OC 5130,00 OD $157.58