Sai Company uses a job order cost system and applies manufacturing overhead costs to jobs using a predetermined overhead rate based on direct labour-hours. The following data were extracted from the company's accounting records for Year 6

Estimated

Actual

Manufacturing overhead costs	$50,000	$54,000
Direct labour-hours	20,000 hours	24,000 hours

Job #461 was completed during the year and the following costs had been incurred on that job:

Direct materials	$4,000
Direct labour	$1,500 (at $5.00 per direct labour hour)

90. Suppose Job #461 contained 100 units. What unit cost would appear on the job cost sheet for job #461?

A) $55.00. B) $61.00. C) $61.75. D) $62.50