Levron 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 $58,000, variable manufacturing overhead of $2.00 per machine-hour, and 20,000 machine-hours. The company has provided the following data concerning Job P978 which was recently completed: Number of units in the job Total machine-hours Direct materials Direct labor cost 20 80 $ 500 $2,640 If the company marks up its unit product costs by 30% then the selling price for a unit in Job P978 is closest to: (Round your Intermediate calculations to 2 decimal places.) Multiple Choice $249.58 $229.58 $204.10 $52.98