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	90,000
Total fixed manufacturing overhead cost	$279,000
Variable manufacturing overhead per direct labor-hour	$ 5.00

Recently, Job P951 was completed with the following characteristics:

Number of units in the job	25
Total direct labor-hours	100
Direct materials	$ 700
Direct labor cost	$9,000

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

Multiple Choice

• $9,810

• $9,700

• $1,510

• $10,510