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 $211,200, variable manufacturing overhead of $2.20 per machine-hour, and 33,000 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 $860

Direct labor cost $1,720

If the company marks up its unit product costs by 25% then the selling price for a unit in Job X455 is closest to

$326.80

$408.50

$433.50

$81.70