Snappy Company has a job-order costing system and uses a predetermined overhead rate based on direct labor-hours to apply manufacturing overhead to jobs. Manufacturing overhead cost and direct labor hours were estimated at $100,000 and 40,000 hours, respectively, for the year. In July, Job #334 was completed at a cost of $5,000 in direct materials and $2, 400 in direct labor. The labor rate is $6 per hour. By the end of the year, Snappy had worked a total of 45,000 direct labor-hours and had incurred $110, 250 actual manufacturing overhead cost. If Job #334 contained 200 units, the unit product cost on the completed job cost sheet would be: A. $37.00 B. $42.00 C. $41.90 D. $39.50