Moody Corporation uses a job-order costing system with a plantwide predetermined overhead rate based on machine-hours. At the beginning of the year, the company made the following estimates:

Machine-hours required to support estimated production		151,000
Fixed manufacturing overhead cost	$	656,000
Variable manufacturing overhead cost per machine-hour	$	5.00

Direct materials	$	310
Direct labor cost	$	300
Machine-hours used		35

QUESTION: If Moody uses a markup percentage of 130% of its total manufacturing cost, then what selling price per unit would it have established for Job 400?