Lupo Corporation uses a job-order costing system with a single plantwide predetermined overhead rate based on machine-hours. The company based its predetermined overhead rate for the current year on the following data: Total machine-hours 32,700 Total fixed manufacturing overhead cost$294,300 Variable manufacturing overhead per machine-hour$2.00 Recently, Job T687 was completed with the following characteristics: Number of units in the job 10 Total machine-hours 20 Direct materials$545 Direct labor cost$1,090 The unit product cost for Job T687 is closest to: (Round your intermediate calculations to 2 decimal places.) Multiple Choice $76.50 $92.75 $163.50 $185.50