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: 
Recently, Job P951 was completed with the following characteristics:
The unit product cost for Job P951 is closest to: (Round your intermediate calculations to 2 decimal places.)
Definitions:
Price Floor
A government-imposed minimum price below which a certain good or service cannot be sold, often set to protect producers or sectors.
Lobby
The act of attempting to influence the decisions of government officials, typically by special interest groups.
Binding Price Ceiling
A maximum price set by the government below the equilibrium price, preventing suppliers from raising the price above it, leading to shortages.
Surplus
The situation in which the quantity of a good supplied exceeds the quantity demanded, often resulting in downward pressure on prices.
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