LupoCorporationusesajob-ordercostingsystemwithasingleplantwidepredetermined overhead rate based on machine-hours. The company based its predetermined overhead rate for the current year on the following data: Total machine-hours 30,000 Total fixed manufacturing overhead cost $252,000 Variable manufacturing overhead per machine-hour $2.10 Recently, Job T687 was completed with the following characteristics: Number of units in the job 10 Total machine-hours 30 Direct materials $ 675 Direct labor cost $ 1,050 What's the unit cost of this job?

1. A $99.00

2. B $68.00

3. C $172.50

4. D $204.00