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		105,000
Total fixed manufacturing overhead cost	$	399,000
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	$	730
Direct labor cost	$	10,500

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

Multiple Choice

$290.00

$236.20

$136.20

$118.10