Google 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	31,200
Total fixed manufacturing overhead cost	$ 156,000
Variable manufacturing overhead per machine-hour	$ 3.00

Google Inc. started and completed Job Y00 last year. It reported the following information for Job Y007:

Number of units in the job	10
Total machine-hours	30
Direct materials	$ 665
Direct labor cost	$ 1,330

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 Y00 is closest to: (Round your calculations to 2 decimal places.)

Multiple Choice

$89.40

$312.90

$279.30

$232.00