The Nautical Corporation manufactures custom-made wood wall units The following data pertains to Job X4A Direct materials placed into production $9.000 Direct labor hours worked 300 hours Direct labor rate per hour SIS Machine hours worked 100 hours Factory overhead rate is $22.50 per machine hour. Job X4A consists of 500 units One-half of Job X4A was sold for $10,000. What is the cost per unit for Job X4A? Select one: a. 527 b. 518 C. $31.50 d. 540.50