1. Decorte Corporation uses a job-order costing system with a single plantwide predetermined overhead rate based on direct labor hours. The company based its predetermined overhead rate for the current year on the following data:

Total direct labor-hours	10,000
Total fixed manufacturing overhead cost	$ 33,000
Variable manufacturing overhead per direct labor-hour	$ 2.50

Recently, Job K332 was completed with the following characteristics:

Number of units in the job	70
Total direct labor-hours	140
Direct materials	$ 455
Direct labor cost	$ 5,320

The unit product cost for Job K332 is closest to: (Round your intermediate calculations to 2 decimal places.)

A) $94.10

B) $18.10

C) $82.50

D) $47.05