Dehner Corporation uses a job$-$order costing system with a single plantwide predetermined overhead rate based on direct laborhours. The company based its predetermined overhead rate for the current year on the following data:

Total direct labor$-$hours

$52,000$

Total fixed manufacturing overhead cost

$$291,200$

Variable manufacturing overhead per direct labor$-$hour $$5\mathrm{.}00$

Recently, Job P$951$ was completed with the following characteristics:

Number of units in the job $20$

Total direct labor$-$hours $100$

Direct materials $,$$$780$

Direct labor cost $,$$$5,200$

The unit product cost for Job P$951$ is closest to:

Note: Round your intermiediate calculations to $2$ decimal places.

$$212\mathrm{.}00$

$$352\mathrm{.}00$

$$252\mathrm{.}00$

$$70\mathrm{.}40$