Lupo 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 the following data:

Total machine-hours		31,700
Total fixed manufacturing overhead cost	$	253,600
Variable manufacturing overhead per machine-hour	$	6.00

Recently, Job T687 was completed with the following characteristics:

Number of units in the job		10
Total machine-hours		30
Direct materials	$	690
Direct labor cost	$	1,380

If the company marks up its unit product costs by 40% then the selling price for a unit in Job T687 is closest to:

a. $99.60

b. $406.00

c. $348.60

d. $289.80