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 P951 was completed with the following characteristics: Number of units in the job Total direct labor-hours Direct materials Direct labor cost 50 100 $ 710 $7,800 78,000 $460,200 $ 5.00 The unit product cost for Job P951 is closest to: (Round your intermediate calculations to 2 decimal places.)