1 Suomi Dehner 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 the following data: Total direct labor-hours Total fixed manufacturing overhead cost Variable manufacturing overhead per direct labor-hour 76,000 $235,600 $ 2.00 Recently, Job P951 was completed with the following characteristics: Number of units in the job Total direct labor-hours Direct materials Direct labor cost 25 100 5070 87.600 The unit product cost for Job P951 is closest to (Round your intermediate calculations to 2 decimal places.) Multiple Choice $127.50 $359,20 $259,20 $89.80