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 64,000

Total fixed manufacturing overhead cost $ 358,400

Variable manufacturing overhead per direct labor-hour $ 5.00

Recently, Job P951 was completed with the following characteristics:

Number of units in the job 20

Total direct labor-hours 100

Direct materials $ 730

Direct labor cost $ 6,400

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