Vision Enterprises manufactures high-end digital video equipment. For a particular job of 52 units, $145,600 of direct materials is used and 4940 direct labor hours are used at a rate of $20 per direct labor hour. Mufacturing overhead is applied at a rate of $25 per direct labor hour What is the average cost per unit on the job-cost sheet?

a. $5175

b. $4700

c. 7075

d.2845