Kiddie Corp. uses a plantwide predetermined overhead rate based on machine-hours. The estimated costs for this rate were total fixed manufacturing overhead cost of $141,000, variable manufacturing overhead of $3.00 per machine-hour, and 10,000 machine-hours. The details for Job B5 which was recently completed are: Number of units in the job 25 Total machine-hours Direct materials Direct labor cost 80 $ 500 $2,000 If the company marks up its unit product costs by 40%, what is the selling price for a single unit in Job B5, without rounding the overhead rate and reporting the selling price as a whole number?