Total direct labor$-$hours

Total fixed manufacturing overhead cost

Variable manufacturing overhead per direct labor$-$hour

$85,000$

$$306,000$

$$6\mathrm{.}00$

Recently, Job P$951$ was completed with the following characteristics

Number of units in the job

Total direct labor$-$hours

Direct materials

Direct labor cost

$25$

$100$

$$700$

$$8,500$

The unit product cost for Job P$951$ is closest to $($Round your intermediate calculations to $2$ decimal places.$)$

Multuple Choice

$$10160$

$$306\mathrm{.}40$

$$24000$

$$406\mathrm{.}40$