A company uses a job-order costing system with a predetermined overhead rate using machine hours as the allocation base. The company made the following estimates at the beginning of last year: Total machine-hours Total fixed manufacturing overhead cost Variable manufacturing overhead per machine-hour 31,500 $ 220,500 $ 6.00 The company started and completed Job A last year. It reported the following information for Job A: Number of units in the job Total machine-hours Direct materials Direct labor cost 10 40 $ 685 $ 1,370 The company uses a markup percentage of 40% of its total manufacturing cost in determining selling price. The selling price per unit the company would charge for Job A is closest to: (Round your calculations to 2 decimal places.) $287.70 $103.00 $507.00 $360.50