The JOC-33384 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 159,000 $ 650,000 $ 4.50 The JOC-33384 company started and completed Product A289 last year. It recorded the following information for Product A289: Direct materials. Direct labor cost Direct labor hours used Number of units produced $ 330 $ 260 32 hours 50 units The JOC-33384 company uses a markup percentage of 130% of its total manufacturing cost in determining selling price. The selling price per unit the company would charge for Product A289 is closest to: (Carry out your calculations up to 2 decimal places) $17.30 O$ 39.78 $ 43.14 O$ 41.41