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 07 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 50 100 $ 850 47,000 $ 202,100 $ 2.00 Direct labor cost $ 4,700 The unit product cost for Job P951 is closest to: (Round your intermediate calculations to 2 decimal places.)