Shields Corporation uses a job order costing system with a single plantwide predetermined overhead rate based on direct labor hours. The company based its predetermined overhead rate for the current year on the following data: Total direct labor hours 60,000 Totalfixed manufacturing $378,000 overhead Variable manufacturing overhead per direct labor $2.20 hour Recently, Job 307 was completed with the following characteristics: Number of units in the 60 Job Total direct 120 labor hours Direct $630 materials Direct labor cost $2,400 What is the unit product cost for Job 307? $33.75 O $67.50 $27.50 $50.50 None of the above