The JOC-33589 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 152,000 $652,000 $ 4.30 The JOC-33589 company started and completed Product A153 last year. It recorded the following information for Product A153 Direct materials Direct labor cost Direct labor hours used Number of units produced $330 $ 210 30 hours 50 units The JOC-33589 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 A153 is closest to: (Carry out your calculations up to 2 decimal places) $13.29 $32.61 $29.25 $30.88.