Jordan Manufacturing uses a predetermined overhead allocation rate based on direct labor cost. At the beginning of the year, it estimated the manufacturing overhead rate to be 20% of the direct labor cost. In the month of June, Jordan completed Job 13C, and its details are as follows:
Direct materials cost: $6,620
Direct labor cost: $26,000
Direct labor hours: 34 hours
Units of product produced: 240
What is the cost per unit of finished product of Job 13C? (Round your answer to the nearest cent)
A. $135.95
B. $141.43
C. $130.00
D. $157.58