Sal 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 Actual $54,000 24,000 hours Manufacturing overhead costs Direct labour hours Estimated $50,000 20,000 hours Job #461 was completed during the year and the following costs had been incurred on that job: Direct materials: Direct labour: $4,000 $1,500 (at $5.00 per direct labour hour Suppose Job #461 contained 100 units. What unit cost would appear on the job cost sheet for job #461? Select one: a. $61.75 per unit. b. $62.50 per unit. c. $55.00 per unit. d. $61.00 per unit.