.............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 $285,600, variable manufacturing overhead of $2.70 per machine-hour, and 42,000 machine-hours. The company has provided the following data concerning Job A496 which was recently completed: Number of units in the job 10 Total machine-hours 80 Direct materials $ 880 Direct labor cost $ 1,760 The unit product cost for Job A496 is closest to