Mcewan Corporation uses a job-order costing system with a single plantwide predetermined overhead rate based on direct labor-hours. The company based its predetermined overhead rate for the current year on 26,000 direct labor-hours, total fixed manufacturing overhead cost of $195,000, and a variable manufacturing overhead rate of $2.10 per direct labor-hour. Job X941, which was for 50 units of a custom product, was recently completed. The job cost sheet for the job contained the following data:

Total direct labor-hours		400
Direct materials	$	800
Direct labor cost	$	7,000

Required:

Calculate the selling price for Job X941 if the company marks up its unit product costs by 20%.