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 94,000 Total direct labor-hours $404,200 Total fixed manufacturing overhead cost Variable manufacturing overhead per direct labor-hour Recently, Job P951 was completed with the following characteristics: Number of units in the job 50 Total direct labor-hours 100 660 Direct materials Direct labor cost $9,400 The unit product cost for Job P951 is closest to: 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 94,000 Total direct labor-hours $404,200 Total fixed manufacturing overhead cost Variable manufacturing overhead per direct labor-hour Recently, Job P951 was completed with the following characteristics: Number of units in the job 50 Total direct labor-hours 100 660 Direct materials Direct labor cost $9,400 The unit product cost for Job P951 is closest to