Sai Company Uses a Job Order Cost System and Applies

Sai Company uses a job order cost system and applies manufacturing overhead costs to jobs using a predetermined overhead rate based on direct labour-hours. The following data were extracted from the company's accounting records for Year 6
$\begin{array} { l l l } & \text { Estimated } & \text { Actual } \\\text { Manufacturing overhead costs } & \$ 50,000&\$ 54,000 \\\text { Direct labour-hours } & 20,000 \text { hours } & 24,000 \text { hours }\end{array}$
Job #461 was completed during the year and the following costs had been incurred on that job:
$\begin{array} { l l l } \text { Direct materials } & \$ 50,000\\\text { Direct labour } & \text {\(\$ 1,500\) (at \(\$ 5.00\) per direct labour hour) }\end{array}$
-Suppose Job #461 contained 100 units.What unit cost would appear on the job cost sheet for job #461?

A) $55.00.
B) $61.00.
C) $61.75.
D) $62.50