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 64,000 Total fixed manufacturing overhead cost $358,400 Variable manufacturing overhead per direct labor-hour $ 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 20 100 $ 730 $6,400 The unit product cost for Job P951 is closest to: (Round your intermediate calculations to 2 decimal places.)