Inglesias Company Just Completed Job Number 12

Inglesias Company just completed job number 12. See details below.
Direct labor cost: $840
Direct materials cost: $1,100
Machine hours for milling machinery: 7
Direct labor hours: 22
Predetermined manufacturing overhead allocation rate: $90 per machine hour
Number of units of finished product: 25 units
What was cost per unit of finished product? (Please round to nearest cent.)

A) $77.88
B) $102.80
C) $12.40
D) $156.80