TB MC Qu. 2-105 (Algo) Dehner Corporation uses a job-order... 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 54, 000 Total fixed manufacturing overhead cost $ 259 , 200 Variable manufacturing overhead per direct labor-hour $ 6. 00 Recently, Job P951 was completed with the following characteristics: Number of units in the job 25 Total direct labor-hours 100 Direct materials $ 640 Direct labor cost $ 5, 400 The unit product cost for Job P951 is closest to: (Round your intermediate calculations to 2 decimal places.)