Koelsch Corporation has two manufacturing departments-Molding and Customizing. The company used the following data at the beginning of the year to calculate predetermined overhead rates. Estimated total machine-hours (MH) Estimated total foxed manufacturing overhead cost Estimated variable manufacturing overhead cost per MH Molding Customia Total 1,000 9,000 10,000 $ 4000 $25,200 $ 29.200 $ 2.00 $ 3.00 During the most recent month, the company started and completed two jobs-Job F and job K. There were no beginning inventories. Data concerning those two jobs follow: Direct materials Direct labor cost Molding machine hours Customizing machine hours Job F Job $ 12,300 $ 8.400 $ 18,200 $ 6,800 700 300 3.600 5.400 Assume that the company uses a plantwide predetermined manufacturing overhead rate based on machine-hours and uses a markup of 50% on manufacturing cost to establish selling prices. The calculated selling price for job is closest to $72,561 $48.374 524,187 $79,817 Coates 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 $249,000, variable manufacturing overhead of $3.80 per machine- hour, and 30,000 machine hours. The company has provided the following data concerning Job X784 which was recently completed: Job E's manufacturing cost Number of units in the job Total machine-hours Direct materials Direct labor cost 50 250 $ 470 $ 5,500 If the company marks up its unit product costs by 30% then the selling price for a unit in job X784 is closest to $53.97 $233.87 $253.87 $155.22