Sivret 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 the following data: Total machine-hours Total fixed manufacturing overhead cost Variable manufacturing overhead per machine-hour 80,000 $624,000 $3.10 Recently, Job M598 was completed with the following characteristics: Number of units in the job Total machine-hours Direct materials Direct labor cost 60 300 $645 $9,000 If the company marks up its unit product costs by 40% then the selling price for a unit in Job M598 is closest to: (Round your intermediate calculations to 2 decimal places.) $321.35 $225.05 $86.10 O $301.35