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 The unit product cost for Job P951 is closest to: 25 100 $ 870 $ 7,600 Note: Round your intermediate calculations to 2 decimal places. 76,000 $ 235,600 $ 2.00 The unit product cost for Job P951 is closest to: Note: Round your intermediate calculations to 2 decimal places. Multiple Choice $359.20 $259.20 $127.50 $89.80