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 $ 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 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: a. S 375 b. $ 79 C. $ 73 d. None of the given answers. e. $ 199