Haddows,Inc Calculate the Cost Per Unit of the Finished Product of Shown

Haddows,Inc.completed Job GH6 last month.The cost details of GH6 are shown below. $$\begin{array} { | l | r | } \hline \text { Direct labor cost } & \$ 2,040 \\\hline \text { Direct materials cost } & \$ 87 \\\hline \text { Direct labor hours } & 4 \text { hours } \\\hline \text { Predetermined overhead allocation rate per direct labor } & \\\text { hour } &\$ 72 \\ \hline \text { Number of units of finished product } & 31\\\hline\end{array}$$ Calculate the cost per unit of the finished product of Job GH6.(Round your answer to the nearest cent. )

A) $2,127.00
B) $12.10
C) $75.10
D) $77.90