Beans Corporation Uses a Job-Order Costing System with a Single

Multiple Choice

Beans Corporation uses a job-order costing system with a single plantwide predetermined overhead rate based on direct labor-hours. The company based its predetermined overhead rate for the current year on total fixed manufacturing overhead cost of $162,000, variable manufacturing overhead of $2.80 per direct labor-hour, and 60,000 direct labor-hours. Recently, Job K818 was completed with the following characteristics: The unit product cost for Job K818 is closest to: (Round your intermediate calculations to 2 decimal places.)

A) $51.90
B) $259.50
C) $232.00
D) $119.50