The following cost data relates to job $355$C:

Direct materials: R$27400$

Direct labour cost: R$9600$

Manufacturing overhead cost $-$ applied: R$4000(160$ machine hours @ R$25/$machine hour$)$

Selling and shipping cost: R$14000$

The job $355C$ consists of $2000$ units and has been completed. What is the cost of goods sold per unit of job $355C?$

$(2$ Marks$)$

a$.$ R$25\mathrm{.}50$

b$.$ R$26$

c$.$ R$27\mathrm{.}50$

d$.$ R$20\mathrm{.}50$