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: $14,000

The job 855D consists of 2,000 units and has been completed. What is the cost of goods sold per unit of job 855D?

Select one:

a. $26

b. $20.5

c. $27.5

d. $25.5