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 Total fixed manufacturing overhead cost Variable manufacturing overhead per direct labor-hour 72,000 $223,200 $ 3.00 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 $ 890 $7,200 Recently, Job P951 was completed with the following characteristics: Number of units in the job Total direct labor-hours Direct materials Direct labor cost 20 100 $ 890 $7,200 The unit product cost for Job P951 is closest to: (Round your intermediate calculations to 2 decimal places.)