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 Total fixed manufacturing overhead cost Variable manufacturing overhead per machine-hour 32,300 $581,400 $ 2.00 Recently, Job T687 was completed with the following characteristics: 10 40 Number of units in the job Total machine-hours Direct materials Direct labor cost $ 630 $1,260 The unit product cost for Job T687 is closest to: Multiple Choice O $269.00 $189.00 O $143.00 O $67.25