Please help! I am struggling on the last one. I thought with a 130% markup, the price would be $38.41 but it is saying its incorrect.

Moody Corporation uses a job-order costing systern with a plantwide predetermined overhead rate based on machine-hours. At the beginning of the year, the company made the following estimates: Required: 1. Compute the plantwide predetermined overhead rate. 2. During the year, Job 400 was started and completed. The following information pertains to this: 0 ob: Compute the total manufacturing cost assigned to Job 400 . 3. If Job 400 includes 60 units; what is its unit product cost? 4. If Moody uses a markup percentage of 130% of its total manufacturing cost, then what selling price per unit would it establish for Job 400