Kostelnik 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 $555.000 variable manufacturing overhead of $210 per machine hour and 74.000 machine hours. The company has provided the following data concerning Job A496 which was recently completed Number of units in the job Total machine-hours Direct materials Direct labor cost 20 BO $ 870 $1,740 The unit product cost for Job A496 is closest to (Round your intermediate calculations to 2 decimal places.) Multiple Choice $130.50 $32.52 Quiz Direct materiais Direct labor cost > 8/8 $1,740 The unit product cost for Job A496 is closest to: (Round your intermediate calculations to 2 decimal places.) Multiple Choice $130.50 $32.62 $42 23 $168.90