Dehner Corporation uses a job-order costing system with a single plontwide 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 Total fixed manufacturing overhead cost Variable manufacturing overhead per direct labor-hour 96,000 $499,200 $ 2.00 Recently, Job P951 was completed with the following characteristics: Number of units in the job Total direct labor-hours Direct materials Direct labor cost 100 100 $ 640 $9,600 The unit product cost for Job P951 is closest to: (Round your intermediate calculations to 2 decimal places.) sumber JOD Total direct labor-hours Direct materials Direct labor cost LUU 100 $ 640 $9,600 The unit product cost for Job P951 is closest to: (Round your intermediate calculations to 2 decimal places.) Multiple Choice $109,60 $189.60 $69.60 $83.80