Dehner Corporation uses ajoborder 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 94,000 Total fixed manufacturing overhead cost $404,200 Variable manufacturing overhead per direct S 4 labor-hour Recently, Job P951 was completed with the following characteristics: Number of units in the job 50 Total direct laborhours 100 Direct materials $ 660 Direct labor cost $9,400 I The unit product cost for Job P951 is closest to: Multiple Choice 0 $415 0 $213 0 $118 O $109