please help with the right option

Royal Furniture Co. uses a Job-order costing system wlth a single plantwide predetermined overhead rate based on machine-hours. The company based its predetermined overhead rate for the current year on total estimated manufacturing overhead cost of $600,000 and 40,000 machine-hours. The job sheet of Job F2412 shows that the number of units produced in this job order is 40 units. This job required 240 machine-hours and incurred direct materials cost of $350 and direct labor costs of $1,250. The unit product cost for Job F2412 is approximately: a. $55 b. None of the given answers. _ 0. $600 . d. $130 a. $46