uses a job-order costing system with a predetermined overhead rate using machine hours as the allocation base. The company made the following estimates at the beginning of last year Total machine-hours Total fixed manufacturing overhead cost Variable manufacturing overhead per machine-hour 32,800 $ 164,000 $5.00 Gobor-258 Inc. started and completed Job X246 last year. It recorded the following information for Job X246: Number of units in the job Total machine-hours Direct materials Direct labor cost 10 30 $ 745 $ 1,490 The company uses a markup percentage of 40% of its total manufacturing cost in determining selling price. The selling price per unit the company would charge for Job X246 is closest to: (Round your calculations to 2 decimal places.) Multiple Choice $354.90 $290.00 $312.90