13 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: (8 02:07:36 Total machine-hours Total fixed manufacturing overhead cost Variable manufacturing overhead per machine- hour 32,800 $164,000 $ 5.00 Recently, Job T687 was completed with the following characteristics: 10 Number of units in the job Total machine-hours Direct materials Direct labor cost 30 $ 745 $1,490 If the company marks up its unit product costs by 40% then the selling price for a unit in Job T687 is closest to: (Round your intermediate calculations to 2 decimal places.) 14 Dehner 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 the following data: 02:07:30 Total direct labor-hours Total fixed manufacturing overhead cost Variable manufacturing overhead per direct labor-hour 76,000 $ 235,600 $ 2.00 Recently, Job P951 was completed with the following characteristics: Number of units in the job Total direct labor-hours Direct materials Direct labor cost 25 100 $ 870 $ 7,600 The total job cost for Job P951 is closest to: (Round your intermediate calculations to 2 decimal places.)