2.

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 78,000 $ 460,200 $ 5.00 Recently, Job P951 was completed with the following characteristics: Number of units in the job Total direct labor-hours Direct materials Direct labor cost 50 100 $ 710 $ 7,800 The total job cost for Job P951 is closest to: (Round your intermediate calculations to 2 decimal places.) 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 54,000 $ 259, 200 $ 6.00 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 $ 640 $5,400 The unit product cost for Job P951 is closest to: (Round your intermediate calculations to 2 decimal places.) Lupo 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 the following data: Total machine-hours Total fixed manufacturing overhead cost Variable manufacturing overhead per machine- hour 30,300 $575,700 $ 4 Recently, Job T687 was completed with the following characteristics: 10 Number of units in the job Total machine-hours Direct materials Direct labor cost 30 $ 730 $1,460 The unit product cost for Job T687 is closest to: (Round your intermediate calculations to 2 decimal places.)