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 $285,600, variable manufacturing overhead of $2.70 per machine-hour, and 42,000 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	$	880
Direct labor cost	$	1,760

The unit product cost for Job A496 is closest to: (Round your intermediate calculations to 2 decimal places.)

Multiple Choice

• $264.00

• $33.00

• $42.50

• $340.00