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		67,000
Total fixed manufacturing overhead cost	$	227,800
Variable manufacturing overhead per direct labor-hour	$	6.00

Recently, Job P951 was completed with the following characteristics:

Number of units in the job		25
Total direct labor-hours		100
Direct materials	$	660
Direct labor cost	$	6,700

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