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	31,700
Total fixed manufacturing overhead cost	$253,600
Variable manufacturing overhead per machine-hour	$ 6

Recently, Job T687 was completed with the following characteristics:

Number of units in the job	10
Total machine-hours	30
Direct materials	$ 690
Direct labor cost	$1,380

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

Multiple Choice

• $207.00

• $83.00

• $111.00

• $249.00