The following cost data relates to job 855D: Direct materials: $27,400 Direct labor cost: $9,600 Manufacturing overhead cost - applied: $4,000 (160 machine hours $25/machine hour) Selling and shipping cost: $14,0o0 The job 855D consists of 2,000 units and has been completed. What is the cost of goods sold per unit oDf job 855D? Select one: O a. $27.5 O b. $26 C. $25.5 d. $20.5