Lion Company has identified the following overhead costs and cost drivers for next year:

Overhead Item	Expected Costs	Cost Driver	Maximum Quantity
Setup costs	$1,166,400	Number of setups	4,800
Ordering costs	540,000	Number of orders	40,000
Maintenance	1,856,000	Machine-hours	64,000
Power	180,000	Kilowatt-hours	400,000

The following are two of the jobs completed during the year:

	Job 201	Job 202
Direct materials	$18,000	$20,000
Direct labor	$24,000	15,000
Units completed	750	600
Direct labor-hours	180	220
Number of setups	12	15
Number of orders	16	30
Machine-hours	360	300
Kilowatt-hours	180	240

Determine the unit cost for

		$74.20
		$79.76
		$85.12
		$75.00