Dehner Corporation uses a job-order costing system with a single plantwide predetermined overhead rate based on direct labor-hours. The company based is 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-hours 6.90 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 $ 640 $5,400 The unit product cost for Job P951 is closest to: (Round your Intermediate celeulations to 2 decimal places.)