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:

Multiple Choice o $500.00 o $400.00 o $240.00 o $100.00 Total direct labor-hours 82,000 Total fixed manufacturing overhead cost $492,000 Variable manufacturing overhead per direct labor-hour $ 6.00 Recently, Job P951 was completed with the following characteristics: 20 Number of units in the job Total direct labor-hours Direct materials Direct labor cost 100 $ 600 $8,200 The unit product cost for Job P951 is closest to: (Round your intermediate calculations to 2 decimal places.)