Gobor-379 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 31,000 $ 310,000 $ 4.00 Gobor-379 Inc. started and completed Job X111 last year. It recorded the following information for Job X111: Number of units in the job Total machine-hours Direct materials Direct labor cost 10 30 $ 730 $ 1,460 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 X111 is closest to: (Round your calculations to 2 decimal places.) Multiple Choice $104.40 $406.00 $365.40 $306.60