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, 408 Total fixed manufacturing overhead cost $ 219, 800 Variable manufacturing overhead per machine-hour 4 Recently, Job T687 was completed with the following characteristics Number of units in the job Total machine-hours Direct materials $ 580 Direct labor cost $ 1, 160 The unit product cost for Job T687 is closest to: (Round your intermediate calculations to 2 decimal places.) Multiple Choice O $98.00 O $196.00 O $174.00 C $80.00