Dehner Corporation uses a job-order costing system with a single plantwide predetermined overthead rate based on direct labor-hours. The company based its predetermined overhead rate for the current year on the following data: Recently, Job P951 was completed with the following characteristics: The unit product cost for Job P951 is closest to: (Round your intermediate calculations to 2 decimal places.) $495.00 $173.40 $73.40 $86.70