Options are:

• $94.10

• $18.10

• $82.50

• $47.05

Decorte Corporation uses a job-order costing system with a single plantwide predetermined overhead rate based on direct labor-hours. The company based its predetermined overhead rate for the current year on the following data: Total direct labor-hours 10,000 Total fixed manufacturing overhead cost $33,000 Variable manufacturing overhead per direct labor- 2.50 hour Recently, Job K332 was completed with the following characteristics: Number of units in the job70 Total direct labor-hours 140 $ 455 $5,320 Direct materials Direct labor cost The unit product cost for Job K332 is closest to: (Round your intermediate calculations to 2 decimal places.)