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 80,000 Total fixed manufacturing overhead cost $ 624,000 Variable manufacturing overhead per machine-hour $ 3.10 Recently, Job M598 was completed with the following characteristics: Number of units in the job 60 Total machine-hours 300 Direct materials $ 645 Direct labor cost $ 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: $321.35 $225.05 $86.10 $301.35