Halcyon Company Just Completed Job Number 10-B

Halcyon Company just completed job number 10-B. See details below.

Direct labor cost: $2,040
Direct materials cost: $90
Direct labor hours: 75
Predetermined manufacturing overhead allocation rate: $34.00 per direct labor hour
Number of units of finished product: 200 units

What was cost per unit of finished product? (Please round to nearest cent.)

A) $26.40
B) $46.80
C) $25.50
D) $23.40