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 23 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.) Multiple Choice O $360.87 O $406.40