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 Total fixed manufacturing overhead cost Variable manufacturing overhead per direct labor-hour Recently, Job Post was completed with the following characteristics 72,000 $223,200 $ 3.00 Number of units in the job Total direct labor.hours Direct materials Direct labor cost 20 100 $ 890 $7,zee The unit product cost for Job P951 is closest to: (Round your intermediate calculations to 2 decimal places.) $122.00 5435.00 5335.00 58700