MetaCull 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 $$433,100,$ variable manufacturing overhead of $$2\mathrm{.}20$ per machine$-$hour, and $61,000$ machine$-$hours. The company has provided the following data concerning Job X$455$ which was recently completed:

Number of units in the job $10$

Total machine$-$hours $80$

Direct materials $ $770$

Direct labor cost $ $1,540$

If the company marks up its unit product costs by $25\%$ then the selling price for a unit in Job X$455$ is closest to:

Note: Round your intermediate calculations to $2$ decimal places.

Multiple Choice

$$406\mathrm{.}75$

$$305\mathrm{.}40$

$$76\mathrm{.}35$

$$381\mathrm{.}75$