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 $422,100, variable manufacturing overhead $2.60 per machine-hour, and 67,000 machine-hours. The company has provided the following data concerning Job A496 which was recently comple Number of units in the job Total machine-hours Direct materials Direct labor cost 10 80 $ 800 $ 1,600 The unit product cost for Job A496 is closest to: (Round your intermediate calculations to 2 decimal places.) Multiple Choice $311.20 $30.00 $240.00 $38.90