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:

What is the cost per unit of finished product of Job 13C? (Round your answer to the nearest cent. )

A) $154.08
B) $131.30
C) $124.12
D) $130.00