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	30,700
Total fixed manufacturing overhead cost	$ 337,700
Variable manufacturing overhead per machine-hour	$ 4

Recently, Job T687 was completed with the following characteristics:

Number of units in the job	10
Total machine-hours	20
Direct materials	$ 575
Direct labor cost	$ 1,150

The unit product cost for Job T687 is closest to:

• $87.50

• $101.25

• $172.50

• $202.50