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 76,000 Total fixed manufacturing overhead cost $235,600 Variable manufacturing overhead per direct labor-hours 2.60 Recently, Job P951 was completed with the following characteristics Number of units in the job Total direct labor-hours Direct materials Direct labor cost 25 100 $ 870 $7,600 The unit product cost for Job P951 is closest to (Round your intermediate calculations to 2 decimal places.) Multiple Choice 512750 PY 1 of 16 !! Next > Multiple Choice $127.50 $359.20 $259,20 $89.80