MedTech, Inc. manufactures surgical instruments to the exacting specifications of various customers. During April 2005, Job 911 for the production of 4,500 instruments was completed at the following costs per unit:

Direct materials $ 60

Direct manufacturing labor 20

Allocated manufacturing overhead 80

Total $160

Final inspection of Job 911 disclosed 100 defective units and 50 spoiled units. The defective instruments were reworked at a total cost of $12,000, and the spoiled instruments were sold to a jobber for $3,000.

[CPA Adapted] If the costs associated with spoilage and reworked units are considered as abnormal to manufacturing operations, how much is the unit cost of the good units produced on Job 911?

	A.	$160
	B.	$162
	C.	$164
	D.	$168