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 $69,000 and 30,000 hours, respectively, for the year. In July, Job #334 was completed at a cost of $2,010 in direct materials and $1,800 in direct labor. The labor rate is $6 per hour. By the end of the year, Snappy had worked a total of 35,500 direct labor-hours and had incurred $79,350 actual manufacturing overhead cost.

If Job #334 contained 100 units, the unit product cost on the completed job cost sheet would be: (Round intermediate calculations to 2 decimal places.)

	$42.50
	$40.00
	$45.00
	$44.90