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		76,000
Total fixed manufacturing overhead cost	$	235,600
Variable manufacturing overhead per direct labor-hour	$	2.00

Recently, Job P951 was completed with the following characteristics:

Number of units in the job		25
Total direct labor-hours		100
Direct materials	$	870
Direct labor cost	$	7,600

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

Multiple Choice

a) $439.20

b) $359.20

c) $319.20

d) $259.20