Coates Corporation uses a job-order costing system with a single plantwide predetermined overhead rate based on machine- hours. The company based its predetermined overhead rate for the current year on total fixed manufacturing overhead cost of $249,000, variable manufacturing overhead of $3.80 per machine-hour, and 30,000 machine-hours. The company has provided the following data concerning Job X784 which was recently completed: Number of units in the job Total machine-hours Direct materials Direct labor cost 50 $ 470 5,500 If the company marks up its unit product costs by 30% then the selling price for a unit in Job X784 is closest to:. a. $253.87
b. $233.87
c. $53.97
d. $155.22