Gobor-258 Inc. 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 31,800 $ 159,000 $ 2.00 Gobor-258 Inc. started and completed Job X274 last year. It reported the following information for Job X274: Number of units in the job Total machine-hours Direct materials Direct labor cost 10 30 $ 660 $ 1,320 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 X274 is closest to: (Round your calculations to 2 decimal places.)