The following information is available at the end of the period for the completed Job $713$:

Beginning balance

$$16,100\mathrm{.}00$

Direct materials

$30,600$

Direct labor

$24,500$

Overhead applied

$41,700$

Adjustment$$overapplied overhead

$1,600$

Total number of units produced

$30,000$

Total number of units sold

$28,500$

What is the unit cost for Job $713?$

Question $6$Answer

a$.$

$$3\mathrm{.}91$

b$.$

$$3\mathrm{.}71$

c$.$

$$3\mathrm{.}76$

d$.$

$$3\mathrm{.}82$