The JOC-43528 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 150,000 $ 651,000 $ 4.30 Variable manufacturing overhead cost per direct labor-hour The JOC-43528 company started and completed Product A216 last year. It recorded the following information for Product A216 Direct materials Direct labor cost Direct labor hours used Number of units produced $ 330 $ 260 37 hours 50 units The JOC-43528 company uses a markup percentage of 110% of its total manufacturing cost in determining seiling price. The selling price per unit the company would charge for Product A216 is closest to: (Carry out your calculations up to 2 decimal places) O$ 35.20 O $ 33.47 O$ 31.84 O$ 15.16