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:

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