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		32,100
Total fixed manufacturing overhead cost	$	577,800
Variable manufacturing overhead per machine-hour	$	5

Recently, Job T687 was completed with the following characteristics:

Number of units in the job		10
Total machine-hours		30
Direct materials	$	595
Direct labor cost	$	1,190

The unit product cost for Job T687 is closest to: (Round your intermediate calculations to 2 decimal places.)

Garrison 16e Rechecks 2017-06-28

• $128.50

• $247.50

• $82.50

• $178.50