Mcewan Corporation uses a job-order costing system with a single plantwide predetermined overhead rate based on direct labor-hours. The company based its predetermined overhead rate for the current year on 45,000 direct labor-hours, total fixed manufacturing overhead cost of $315,000, and a variable manufacturing overhead rate of $3.80 per direct labor-hour. Job X941, which was for 50 units of a custom product, was recently completed. The job cost sheet for the job contained the following data:
Required:Calculate the selling price for Job X941 if the company marks up its unit product costs by 20%. (Round intermediate calculations and final answer to 2 decimal places.)

Estimated total manufacturing overhead cost = Estimated total fixed manufacturing overhead cost + (Estimated variable overhead cost per unit of the allocation base × Estimated total amount of the allocation base) = ${{[a(2)]:#,###}} + (${{[a(3)]:#,###.00}} per direct labor-hour × {{[a(1)]:#,###}} direct labor-hours) = ${{[a(2)]:#,###}} + ${{[a(16)]:#,###}} = ${{[a(9)]:#,###}}Predetermined overhead rate = Estimated total manufacturing overhead cost ÷ Estimated total amount of the allocation base = ${{[a(9)]:#,###}} ÷ {{[a(1)]:#,###}} direct labor-hours = ${{[a(10)]:#,###.00}} per direct labor-hourOverhead applied to a particular job = Predetermined overhead rate × Amount of the allocation base incurred by the job = ${{[a(10)]:#,###.00}} per direct labor-hour × {{[a(5)]:#,###}} direct labor-hours = ${{[a(11)]:#,###}}