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
Total fixed manufacturing overhead cost	$	202,100
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	$	4,700

The unit product cost for Job P951 is closest to: (Round your intermediate calculations to 2 decimal places.)

Choose:

• $315.00

• $123.60

• $23.60

• $61.80