The JOC-21304 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 158,000 57,000 4.50 The JOC-21304 company started and completed Product A468 last year. It recorded the following information for Product A468 Dicect materials) Direct labor cost Direct labor hours used Number of units produced $390 $200 32 hours 50 units The JOC-21304 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 A468 is closest to: (Carry out your calculations up to 2 decimal places) $35.15 $33.42 $14.45 $31.79