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:
Praise
Expression of approval, admiration, or gratitude, often used as a form of encouragement or motivation.
Cost-Of-Living Raise
A salary increase designed to match the rate of inflation, ensuring the purchasing power of an employee's income remains constant.
Economy
Refers to the system of production, distribution, and consumption of goods and services within a particular geographic region.
Career Laddering
Refers to a pathway of job positions in which you may progress based upon your interest, training, and experience.
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