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 70, eee Total fixed manufacturing overhead cost $273,000 Variable manufacturing overhead per direct labor-hours 6.00 Recently, Job P954 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! Me Choice 573 AD