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	72,000
Total fixed manufacturing overhead cost	$ 223,200
Variable manufacturing overhead per direct labor-hour	$ 3.00

Recently, Job P951 was completed with the following characteristics:

Number of units in the job	20
Total direct labor-hours	100
Direct materials	$ 890
Direct labor cost	$ 7,200

The unit product cost for Job P951 is closest to: (Round your intermediate calculations to 2 decimal places.)

Multiple Choice

• $122.00
• $435.00
• $335.00
• $87.00