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:
Text Messaging
The process of electronically exchanging brief messages, usually between two cell phones.
Instant Messaging
A form of real-time communication between two or more people based on typed text over the internet or a network.
Business Communication
The sharing of information between individuals within and outside an organization for commercial benefits.
Inverted Pyramid
The Inverted Pyramid is a writing style where the most important information is presented at the beginning, gradually tapering to the lesser crucial details.
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