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: $\begin{array}{|l|l|}\hline\text { Begirming balance} & \$ 21,500.00 \\\hline\text { Direct materials} & 30,600 \\\hline \text {Directlabor }& 24,500 \\\hline \text {Overhe ad applied }& 41,700 \\\hline\text { Adjustment-overapplied overhead }& 1,600 \\\hline & \\\hline \text {Total number of units produced }& 30,000 \\\hline \text {Total number of units sold }& 28,500 \\\hline &\end{array}$
What is the unit cost for Job 713?

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