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 82,000 Total fixed manufacturing overhead cont $ 492,000 Variable manufacturing overhead per direct labor-hour $ 6.00 Recently, Job P951 was completed with the following characteristics: Number of units in the job 20 Total direct labor-hours 100 Direct materials Direct labor cont $ 8,200 $ 600 The unit product cost for Job P951 is closest to (Round your Intermediate calculations to 2 decimal places.) Multiple Choice $240.00 $500.00 $400.00 $100.00