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 90,000

Total fixed manufacturing overhead cost $ 279,000

Variable manufacturing overhead per direct labor-hour $ 5.00

Recently, Job P951 was completed with the following characteristics: Number of units in the job 25 Total direct labor-hours 100 Direct materials $ 700 Direct labor cost $ 9,000 The unit product cost for Job P951 is closest to: (Round your intermediate calculations to 2 decimal places.)

A- $202.50 B- $420.40 C- $320.40 D-$105.10