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Item 3

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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		54,000
Total fixed manufacturing overhead cost	$	259,200
Variable manufacturing overhead per direct labor-hour	$	6.00

Recently, Job P951 was completed with the following characteristics:

Number of units in the job		25
Total direct labor-hours		100
Direct materials	$	640
Direct labor cost	$	5,400

The unit product cost for Job P951 is closest to: (Round your intermediate calculations to 2 decimal places.)