18

Cull 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 total fixed manufacturing overhead cost of $266,000, variable manufacturing overhead of $2.20 per machine-hour, and 38,000 machine-hours. The company has provided the following data concerning Job X455 which was recently completed: Number of units in the job 9 Total machine-hours Direct materials $ 810 Direct labor cost $ 1, 620 If the company marks up its unit product costs by 20% then the selling price for a unit in Job X455 is closest to: (Round your intermediate calculations to 2 decimal places.) Multiple Choice C $316.60 O $379.92 O $399.92 O $63.32