Assume a company had no jobs in progress at the beginning of July and no beginning inventories. It started and completed only two jobs during July-Job Y and Job Z. The company uses a plantwide predetermined overhead rate based on direct labor-hours. The following additional information from the month of July is available for the company as a whole and for Jobs Y and Z Estimated total fixed manufacturing overhead Estimated variable manufacturing overhead per direct labor-hour Estimated total direct labor hours to be worked Total actual manufacturing overhead costs incurred Direct materials Direct labor cost Actual direct labor hours worked Job Y Job Z $ 13,000 $ 7,100 $ 21,000 $ 7,500 1,400 500 $ 13,000 $ 1.00 2,000 $ 12,800 Assuming Job Z contains 200 units and that the company applies a markup of 60% when establishing its selling prices, the price per unit that it would choose for Job Z is closest to: Multiple Choice $146.80 O $156.80 $136.80