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		33,000
Total fixed manufacturing overhead cost	$	660,000
Variable manufacturing overhead per machine-hour	$	6.00

Recently, Job T687 was completed with the following characteristics:

Number of units in the job		10
Total machine-hours		40
Direct materials	$	715
Direct labor cost	$	1,430

The unit product cost for Job T687 is closest to

• $175.50

• $79.63

• $214.50

• $318.50