The JOC-13303 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 Variable manufacturing overhead cost per direct labor-hour 156,000 $ 651,000 $ 4.90 The JOC-13303 company started and completed Product A217 last year. It recorded the following information for Product A217 Direct materials Direct labor cost Direct labor hours used i Number of units produced $ 360 $ 290 36 hours 50 units The JOC-13303 company uses a markup percentage of 120% of its total manufacturing cost in determining selling price. The selling price per unit the company would charge for Product A217 is closest to: (Carry out your calculations up to 2 decimal places) O$42.97 $19.53 OS 44.60 O$46.33