Tman Corporation uses a job-order costing system with a single plantwide predetermined overhead rate based on machine- hours. The company based its predetermined overhead rate for the current year on total fixed manufacturing overhead cost of $665,000, variable manufacturing overhead of $3.00 per machine-hour, and 70,000 machine-hours. Recently, Job T321 was completed with the following characteristics: Number of units in the job Total machine-hours Direct materials Direct labor cost 30 90 $ 630 $ 2,880 The unit product cost for Job T321 is closest to: O $58.50 $117.00 $51.50 $154.50