Question 8 (4 points) JKL Corporation uses a job-order costing system with a single plantwide predetermined overhead rate based on machine-hours. The company based its predetermined overhead rate for the current year on total fixed manufacturing overhead cost of $665,000, variable manufacturing overhead of $3.00 per machine- hour, and 70,000 machine-hours. Recently, Job T321 was completed with the following characteristics: Number of units in the job 30 Total machine-hours 90 Direct materials $ 630 Direct labor cost $ 2,880 The unit product cost for Job T321 is closest to: O $51.50 $154.50 $58.50 $117.00