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 $413,400, variable manufacturing overhead of $2.80 per machine-hour, and 53,000 machine-hours. The company has provided the following data concerning Job A496 which was recently completed:

Number of units in the job 10

Total machine-hours 80

Direct materials $820

Direct labor cost $1,640

The unit product cost for Job A496 is closest to:

$41.35

$330.80

$30.75

$246.00