Jordan Manufacturing Uses a Predetermined Overhead Allocation Rate Based on Direct

Jordan Manufacturing uses a predetermined overhead allocation rate based on direct labor cost.At the beginning of the year,it estimated the manufacturing overhead rate to be 20% times the direct labor cost.In the month of June,Jordan completed Job 13C,and its details are as follows: $$\begin{array} { | l | r | } \hline \text { Direct materials cost } & \$ 6460 \\\hline \text { Direct labor cost } & \$ 21,000 \\\hline \text { Direct labor hours } & 34 \text { hours } \\\hline \text { Units of product produced } & 210 \\\hline\end{array}$$ What is the cost per unit of finished product of Job 13C? (Round your answer to the nearest cent.)

A) $150.76
B) $136.91
C) $130.79
D) $120.00