The Following Information Is Available at the End of the Period

The following information is available at the end of the period for the completed Job 713: $\begin{array}{lr}\text { Beginning balance } & \$ 21,500.00 \\\text { Direct materials } & 30,600 \\\text { Direct labor } & 24,500 \\\text { Overhead applied } & 41,700 \\\text { Adjustment — overapplied overhead } & 1,600\\\\\text { Total number of units produced } & 30,000\\\text { Total number of units sold }&28,500\end{array}$

What is the unit cost for Job 713?

A) $3.94
B) $3.89
C) $4.00
D) $4.09