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	70,000
Total fixed manufacturing overhead cost	$273,000
Variable manufacturing overhead per direct labor-hour	$ 6.00

Recently, Job P951 was completed with the following characteristics:

Number of units in the job	50
Total direct labor-hours	100
Direct materials	$ 680
Direct labor cost	$7,000

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

Multiple Choice

• $73.40

• $173.40

• $495.00

• $86.70