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 30,900

Total fixed manufacturing overhead cost $ 154,500

Variable manufacturing overhead per machine-hour $ 3.00

Recently, Job T687 was completed with the following characteristics:

Number of units in the job 10

Total machine-hours 30

Direct materials $ 740

Direct labor cost $ 1,480

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.)

• $98.40

• $232.00

• $344.40

• $310.80