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 101,000 Total fixed manufacturing overhead cost $ 595,900 Variable manufacturing overhead per direct labor-hour $ 3.00 Recently, Job P951 was completed with the following characteristics: Number of units in the job 25 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 calculations to 2 decimal places.) Garrison 16e Rechecks 2017-06-22, 2017-08-01, 09_22_2017_QC_CS-101971, 02_12_2018_QC_CS-117862 Multiple Choice $222.50 $473.20 $373.20 $118.30