A)$385
B)$3

Multiple Choice

$\begin{array}{l}\begin{array} { l c } \text { Beginning balance Job No } 58 \quad \mid & \$ 18,800 \\\text { Direct Materials issued to job in the current period } & \$ 30,600 \\\text { Direct Labour charged to job in the current period } & \$ 24,500 \\\text { Manufacturing overhead applied in the current period } & \$ 40,100 \\\text { Total number of units produced by Job 58 } & 30,000\end{array}\\\text { What is the unit cost for Job } 58 ?\end{array}$

A) $3.85
B) $3.80
C) $4.00
D) $3.91