Dehner Corporation uses a job-order costing system with a single plantwide predetermined overhead rate based on direct lebo 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 105,000 $399,000 $ 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 50 100 $ 730 $10.500 The unit product cost for Job P95t is closest to (Round your intermediate calculations to 2 decimal places) o $20000 O $13620 S1810