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 $357,500, variable manufacturing overhead of $2.70 per machine-hour, and 55,000 machine-hours. The company has provided the following data concerning Job X455 which was recently completed:

Number of units in the job	10
Total machine-hours	80
Direct materials	$ 890
Direct labor cost	$1,780

If the company marks up its unit product costs by 25% then the selling price for a unit in Job X455 is closest to: (Round your intermediate calculations to 2 decimal places.)

Multiple Choice

• $450.75

• $425.75

• $340.60

• $85.15