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 70,000 $273,000 $ 6.00 Recently, Job P951 was completed with the following characteristics: Number of units in the job Total direct labor-hours Direct materials Direct labor cost 50 100 $ 680 $7,000 The unit product cost for Job P951 is closest to: (Round your intermediate calculations to 2 decimal places.) Multiple Choice O O O $133.40 O