Dehner Corporation uses a job-order costing system with a single plantwide predetermined overhead rate based 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 25 100 $ 840 $10,100 $ 101,000 $595,900 3.00