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 70,000

Total fixed manufacturing overhead cost$273,000

Variable manufacturing overhead per direct labor-hour$6.00

Recently, Job P951 was completed with the following characteristics:

Number of units in the job		50
Total direct labor-hours		100
Direct materials	$	680
Direct labor cost	$	7,000

The unit product cost for Job P951 is closest to: (Round your intermediate calculations to 2 decimal places.)