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 20,000 direct labor-hours, total fixed manufacturing overhead cost of $182,000, and a variable manufacturing overhead rate of $2.50 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%.
Definitions:
Social Conventions
Agreed-upon norms and rules that dictate the behavior expected of individuals within a society or group.
Dominant
Exhibiting power or influence over others, or referring to a trait that is expressed in an organism over other genetic traits when two different genes for the same trait are present.
Theory of Mind
The cognitive capacity to attribute mental states, like beliefs and intentions, to oneself and others, understanding that others have beliefs and perspectives different from one's own.
Moral Reasoning
The process by which individuals make decisions about what is right and wrong, based on personal, societal, and ethical principles.
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