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 $231,000, variable manufacturing overhead of $2.80 per machine-hour, and 30,000 machine-hours. The company has provided the following data concerning Job A496 which was recently completed: 20 Number of units in the job Total machine-hours Direct materials Direct labor cost 80 $ 840 $1,680 The unit product cost for Job A496 is closest to: (Round your intermediate calculations to 2 decimal places.) Multiple Choice o $126.00 $31.50 o o 0 0 $42.00 o $168.00