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 96,000 $499,200 Variable manufacturing overhead per direct labor-hour $ 2.00 Recently, Job P951 was completed with the following characteristics: Number of units in the job Total direct labor-hours Direct materials Direct labor cost 100 100 $ 640 $9,600 The unit product cost for Job P951 is closest to: (Round your Intermediate calculations to 2 decimal places.) Multiple Choice $720.00 $109.60 $9.60 $200.60