TB MC Qu. 2-134 Lupo Corporation uses a job-order costing Lupo Corporation uses a job-order costing system with a single plantwide predetermined overhead rate based on machine-hours. The company based its predetermined overhead rate for the current year on the following data: Total machine-hours Total fixed manufacturing overhead cost Variable manufacturing overhead per machine- 31,000 $310,000 4.00 hour Recently, Job T687 was completed with the following characteristics: 10 Number of units in the job Total machine-hours Direct materials Direct labor cost 30 $ 730 $1,460 The unit product cost for Job T687 is closest to Multiple Choice $8700 $115.00 $219.00 $261.00