The JOC-13258 company uses a job-order costing system with a predetermined overhead rate using direct labor hours as the allocation base. The company made the following estimates at the beginning of last year: Direct labor-hours required for the estimated production Fixed manufacturing overhead cost 156,000 $ 657,000 $ 4.30 Variable manufacturing overhead cost per direct labor-hour The JOC-13258 company started and completed Product A113 last year. It recorded the following information for Product A113: Direct materials Direct labor cost $ 380 $ 240 Direct labor hours used Number of units produced 39 hours 50 units The JOC-13258 company uses a markup percentage of 110% of its total manufacturing cost in determining selling price. The selling price per unit the company would charge for Product A113 is closest to: (Carry out your calculations up to 2 decimal places) O $ 19.04 O $ 43.34 O $ 41.61 $ 39.98