A job-order costing system uses 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 $462,000, variable manufacturing overhead of $2.20 per machine-hour, and 60,000 machine-hours. The company has provided the following data concerning Job X which was recently completed: Number of units in the job 20 Total machine-hours 80 Direct materials $940 Direct labor cost $ 2,248 If the company marks up its unit product costs by 20% then the selling price for a unit in Job X is closest to: (Round your intermediate calculations to 2 decimal places.)