What is the cost per unit of finished product produced under Job 12? (Round your answer to the nearest cent.)

$38.64

$47.00

$73.65

$43.00

Jezebel, Inc. completed Job 12 and several other jobs in the last week. The cost details of Job 12 are shown below.

Direct labor cost	$1,400
Direct materials cost	$350
Machine hours	10 hours
Direct labor hours	15 hours
Predetermined overhead allocation rate per machine hour	$40
Number of units of finished product	50 units