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

A. 122

B. 435

C. 335

D. 87