Ridgeland Inc. makes backpacks for large sporting goods chain that are sold under the customers store brand names. The Accounting Department has identified the following overhead costs and cost drivers for the next year. Overhead Item Expected Costs Cost Driver Maximum Quantity Setup costs $175,000 Number of setups 1,750 Ordering costs 225,000 Number of orders 15,000 Assembly 960,000 Number of machine hours 16,000 Finishing 240,000 Number of direct labor hours 100,000 The following data are for the two recently completed jobs: Job 201 Job 202 Cost of direct material $14,000 $14,000 Cost of direct labor $25,000 $40,000 Number of units completed 1,000 1,000 Number of setups 15 18 Number of orders 200 100 Number of machine hours 180 225 Number of direct labor hours 820 1,600 What is the unit cost of job 201 using a traditional plant-wide overhead rate based on machine hours? a. $50.00 b. $45.20 c. $57.00 d. $60.00