Toan Inc. uses a job-order costing system in which any underapplied or overapplied overhead is closed to cost of goods sold at the end of the month. In September the company completed job S80M that consisted of 23,000 units of one of the company's standard products. No other jobs were in process during the month. The job cost sheet for job S80M shows the following costs: Beginning balance $ 66,700 Direct materials $494,500 Direct labor cost $158,700 Manufacturing overhead cost applied $269,100 During the month, the actual manufacturing overhead cost incurred was $270,020 and 3,000 completed units from job S80M were sold. No other products were sold during the month. The unit product cost for job S80M is closest to: $329.67 $43.00 $329.97 $31.30