Kostelnik 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 $237,000, variable manufacturing overhead of $3.90 per machine-hour, and 30,000 machine-hours. The company has provided the following data concerning Job A496 which was recently completed: If the company marks up its unit product costs by 40% then the selling price for a unit in Job A496 is closest to: (Round your intermediate calculations to 2 decimal places.)

A) $186.20
B) $272.28
C) $72.08
D) $252.28

First, we need to calculate the total manufacturing cost for Job A496:
Direct materials = $16,700
Direct labor = $10,000
Indirect manufacturing cost = predetermined overhead rate x actual machine-hours
= $3.90 x 4,500 (from the job cost sheet)
= $17,550
Total manufacturing cost = $16,700 + $10,000 + $17,550 = $44,250

Next, we need to add the markup of 40% to get the selling price:
Selling price = Total manufacturing cost x (1 + markup percentage)
= $44,250 x 1.4
= $61,950

Finally, we need to divide the total selling price by the number of units produced in Job A496 to get the selling price per unit:
Selling price per unit = $61,950 / 200
= $309.75

Therefore, the closest option is D) $252.28, which is the only option that falls in the range of the calculated amount.