Jordan Manufacturing Uses a Predetermined Overhead Allocation Rate Based on a Percentage

Jordan Manufacturing uses a predetermined overhead allocation rate based on a percentage of direct labor cost.At the beginning of the year,it estimated the manufacturing overhead rate to be 30% times the direct labor cost.In the month of June,Jordan completed Job 13C,and its details are as follows: $$\begin{array} { | l | r | } \hline \text { Direct materials cost } & \$ 6,400 \\\hline \text { Direct labor cost } & \$ 21,000 \\\hline \text { Direct labor hours } & 34 \text { hours } \\\hline \text { Units of product produced } & 200 \\\hline\end{array}$$ What is the cost per unit of finished product of Job 13C? (Round your answer to the nearest cent. )

A) $168.50
B) $146.60
C) $137.05
D) $136.50