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 90,000 $279,000 $ 5.00 Recently, Job P951 was completed with the following characteristics: Number of units in the job Total direct labor - hours Direct materials Direct labor cost 25 100 $ 700 $9,000 The unit product cost for Job P951 is closest to: (Round your intermediate calculations to 2 decimal places.) Multiple Choice $420.40 Multiple Choice $420.40 $105.10 $320.40 $202.50