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 $237,000, variable manufacturing overhead of $3.90 per machinehour, and 30,000 machine-hours. The company has provided the following data concerning Job A496 which was recently completed: The unit product cost for Job A496 is closest to: Note: Round your intermediate calculations to 2 decimal places. Multiple Choice $72.20 $45.05 $133.00 $180.20