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 101, 000 $595, 900 3.00 labor-hour Recently, Job P951 was completed with the following characternistics: Number of units in the 25 job Total direct labor-hours 100 Direct materials 840 Direct labor cost $10,100 The unit product cost for Job P951 is closest to: (Round your Intermediate calculetions to 2 declimal places.) Multiple Choice $222.50 $473.20 $373.20 $118.30