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 $399,600 variable manufacturing overhead of $2.60 per machine-hour, and 54,000 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 $ 730 Direct labor cost $1,460 10 80 The unit product cost for Job A496 is closest to (Round your intermediate calculations to 2 decimal places.) Multiple Choice 537.38 527.38 $299,00 $219.00