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: 107,000 Total direct labor-hours Total fixed manufacturing overhead cost Variable manufacturing overhead per direct labor-hour $406,600 $ 5.00 Recently, Job P951 was completed with the following characteristics: 100 100 Number of units in the job Total direct labor-hours Direct materials Direct labor cost $ 800 $10,700 The unit product cost for Job P951 is closest to: (Round your intermediate calculations to 2 decimal places.)