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		32,700
Total fixed manufacturing overhead cost	$	294,300
Variable manufacturing overhead per machine-hour	$	2.00

Recently, Job T687 was completed with the following characteristics:

Number of units in the job		10
Total machine-hours		20
Direct materials	$	545
Direct labor cost	$	1,090

If the company marks up its unit product costs by 40% then the selling price for a unit in Job T687 is closest to: (Round your intermediate calculations to 2 decimal places.)

Garrison 16e Rechecks 2017-06-22, 2017-08-01

• $74.20

• $209.00

• $259.70

• $228.90