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		101,000
Total fixed manufacturing overhead cost	$	595,900
Variable manufacturing overhead per direct labor-hour	$	3.00

Recently, Job P951 was completed with the following characteristics:

Number of units in the job		25
Total direct labor-hours		100
Direct materials	$	840
Direct labor cost	$	10,100

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

Multiple Choice

• $10,990

• $10,940

• $1,730

• $11,830