Riley,Inchas Identified the Following Overhead Costs and Activity Drivers for Next

Riley,Inc.has identified the following overhead costs and activity drivers for next year: $\begin{array}{lrlr}\text { Expected }&&\text { Expected }\\\underline{\text {Overhead Item}}&\underline{\text {Cost}}&\underline{\text {Activity Driver}}&\underline{\text {Quantity}}\\\text { Setup costs } & \$ 100,000 & \text { Number of setups } & 500 \\\text { Ordering costs } & 40,000 & \text { Number of orders } & 3,200 \\\text { Maintenance } & 200,000 & \text { Machine hours } & 4,000 \\\text { Power } & 20,000 & \text { Kilowatt hours } & 80.000\end{array}$

The following are two of the jobs completed during the year:
$\begin{array}{lrr}&\underline{\text {Job A A}}&\underline{\text {JobBB}}\\\text { Direct materials } & \$ 375 & \$ 1,000 \\\text { Direct labour } & \$ 350 & \$ 1,200 \\\text { Units completed } & 100 & 160 \\\text { Direct labour hours } & 50 & 80 \\\text { Number of setups } & 1 & 4 \\\text { Number of orders } & 4 & 5 \\\text { Machine hours } & 20 & 25 \\\text { Kiloxratt houre } & 30 & 50\end{array}$

The company's normal activity is 4,000 direct labour hours.
If the activity drivers are used to allocate overhead costs,what would the unit cost (rounded to two decimal places) for Job BB be?

A) $21.40
B) $26.56
C) $26.95
D) $27.03