Dehner Corporation uses a border conting som with a single plaide predetermined overhead rote based on corect labor hours. The company hased its predetermined wethesd te for the Current year on the following data Total direct Isbor-hours Total fixed manufacturing overhead coat Variable manneturing overhead per direct labor-hour 40,000 596,000 $ 3.00 Recently, Job P951 was completed with the following characteristics Thamber of unite in the job Total direct labor-hours Direct materials Direct labor cost 20 100 $ 755 The unit product cost for Job P951 closest to round your intermediate calculations to 2 decimal places