Lupo 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 the following data:

Total machine$-$hours $30,000$

Total fixed manufacturing overhead cost $ $252,000$

Variable manufacturing overhead per machine$-$hour $ $2\mathrm{.}10$

Recently, Job T$687$ was completed with the following characteristics:

Number of units in the job $10$

Total machine$-$hours $30$

Direct materials $ $675$

Direct labor cost $ $1,050$

The unit product cost for Job T$687$ is closest to: $($Round your intermediate calculations to $2$ decimal places.$)$

Multiple Choice

$$99\mathrm{.}00$

$$68\mathrm{.}00$

$$172\mathrm{.}50$

$$204\mathrm{.}00$