Royal Furniture Co. 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 estimated manufacturing overhead cost of $760,000 and 40,000 machine-hours. The job sheet of Job F2412 shows that the number of units produced in this job order is 25 units. This job required 225 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: None of the given answers. b. $235 C. $475 d. $83 e. $73