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 $ 2.10 Recently, Job T687 was completed with the following characteristics: Number of units in the job 10 Total machine-hours Direct materials $ 675 Direct labor cost $ 1,050 30 The unit product cost for Job T687 is closest to: (Round your intermediate calculations to 2 decimal places.) O) $99.00 O $68.00 O $172.50 (0) $204.00