Lupo 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 the following data:

Total machine-hours 31,400
Total fixed manufacturing overhead cost $ 219,800
Variable manufacturing overhead per machine-hour $ 4
Recently, Job T687 was completed with the following characteristics:

Number of units in the job 10
Total machine-hours 20
Direct materials $ 580
Direct labor cost $ 1,160

The unit product cost for Job T687 is closest to: (Round your intermediate calculations to 2 decimal places.)


a.$196.00

b.$98.00

c.$80.00

d.$174.00