Parker Corporation has a job$-$order costing system and uses a predetermined overhead rate based on direct labor$-$hours to apply manufacturing overhead to jobs. At the beginning of the year, manufacturing overhead and direct labor$-$hours for the year were estimated at $$50,000$ and $20,000$ hours, respectively. In June, Job #$461$ was completed. Materials costs on the job totaled $$4,000$ and labor costs totaled $$1,500$ at $$5$ per hour. At the end of the year it was determined that the company worked $24,000$ direct labor$-$hours for the year and incurred $$54,000$ in actual manufacturing overhead costs.

If Job #$461$ contained $100$ units, the unit product cost on the completed job cost sheet would be:

Multiple Choice

$$61\mathrm{.}75$

$$62\mathrm{.}50$

$$63\mathrm{.}10$

$$55\mathrm{.}00$