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