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		82,000
Total fixed manufacturing overhead cost	$	492,000
Variable manufacturing overhead per direct labor-hour	$	6.00

Recently, Job P951 was completed with the following characteristics:

Number of units in the job		20
Total direct labor-hours		100
Direct materials	$	600
Direct labor cost	$	8,200

The unit product cost for Job P951 is closest to: (Round your intermediate calculations to 2 decimal places.)

Garrison 16e Rechecks 2017-06-22, 2017-08-01, 09_22_2017_QC_CS-101971, 02_12_2018_QC_CS-117862

Multiple Choice

• $240.00

• $500.00

• $400.00

• $100.00