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 $372,100, variable manufacturing overhead of $2.20 per machine-hour, and 61,000 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	$ 830
Direct labor cost	$ 1,660

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

Multiple Choice

$315.40

$31.12

$249.00

$39.42