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 47,000 202,10 Total fixed manufacturing overhead cost $ 0 Variable manufacturing overhead per direct labor-hour $ 2.00 Recently, Job P951 was completed with the following characteristics: Number of units in the job 50 Total direct labor-hours 100 Direct materials $ 850 Direct labor cost $ 4700 The unit product cost for Job P951 is closest to: (Round your intermediate calculations to 2 decimal places.) A) $23.60 B) $123.60 C) $315.00