Rivera Enterprises operates a job$-$order costing system, applying a unified plantwide predetermined overhead rate based on machine$-$hours. Rivera Enterprises established its predetermined overhead rate for this year using the following data:

Total machine$-$hours: $30,300$

Total fixed manufacturing overhead cost: $$575,700$

Variable manufacturing overhead per machine$-$hour: $$4\mathrm{.}00$

Recently, Job M$456$ was finalized with these details:

Number of units in the job: $10$

Total machine$-$hours: $30$

Direct materials: $$730$

Direct labor cost: $$1,460$

If Rivera Enterprises adds a $40\%$ markup to its unit product costs, what would be the closest selling price per unit for Job M$456?$ Note: Round your intermediate calculations to $2$ decimal places.

Group of answer choices

$$115\mathrm{.}20$

$$667\mathrm{.}00$

$$403\mathrm{.}20$

$$306\mathrm{.}60$