21 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: 20 pointa Total direct labor-hours Total fixed manufacturing overhead cost Variable manufacturing overhead per direct labor-hour 72,000 $223,200 $ 3.00 00:56:40 Recently, Job P95t was completed with the following characteristics: Number of units in the job Total direct labor-hours Direct materiala Direct labor cost 20 100 $ 890 $7,200 The unit product cost for Job P951 is closest to: (Round your intermediate calculations to 2 decimal places