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		107,000
Total fixed manufacturing overhead cost	$	406,600
Variable manufacturing overhead per direct labor-hour	$	5.00

Recently, Job P951 was completed with the following characteristics:

Number of units in the job		100
Total direct labor-hours		100
Direct materials	$	800
Direct labor cost	$	10,700

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

Multiple Choice

• $880.00

• $123.80

• $23.80

• $100.80