Kostelnik Corporation uses a job$-$order costing system with a single plantwide predetermined over based its predetermined overhead rate for the current year on total fixed manufacturing overhead f $$2\mathrm{.}60$ per machine$-$hour, and $39,000$ machine$-$hours. The company has provided the following ompleted:

Number of units in the job $[$otal machine$-$hours irect materials irect labor costunit product cost for Job A$496$ is closest to:e: Round your intermediate calculations to $2$ decimal places.

Multiple Choice

$$31\mathrm{.}12$

$$41\mathrm{.}12$

$$164\mathrm{.}50$

$$124\mathrm{.}50$