the compnay uses a job-order costing system with a predetermined overhead rate using machine hours as the allocation base. The company made the following estimates at the beginning of last year:

Total machine-hours $31,700

Total fixed manufacturing overhead cost $253,600

Variable.

manufacturing overhead per machine-hour $ 6.00

company started and completed this work last vear. It reported the following information for the work:

Number of units in the job 10

Total machine-hours 30

Direct materials $690

Direct labor cost $1380

The company uses a markup percentage of 40% of its total manufacturing cost in determining selling price. The selling price per unit the company would charge for the work it did is closest to: