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 40,000 Total fixed manufacturing overhead cost $96.000 Variable manufacturing overhead per direct labor- $ 3.00 hour Recently, Job P951 was completed with the following characteristics: Number of units in the job Total direct laber-hours Direct materiale Direct labor cost 100 $ 755 $4,000 The unit product cost for Job P5 is closest to Round your intermed o o o of