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		31,000
Total fixed manufacturing overhead cost	$	310,000
Variable manufacturing overhead per machine-hour	$	4.00

Recently, Job T687 was completed with the following characteristics:

Number of units in the job		10
Total machine-hours		30
Direct materials	$	730
Direct labor cost	$	1,460

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

Multiple Choice

• $115.00

• $87.00

• $219.00

• $261.00