Saved predetermined overhead rate for the current year on the following data: Total direct labor-hours 94, 080 Total fixed manufacturing overhead cost $ 404, 200 Variable manufacturing overhead per direct labor-hour $ 4.00 Recently, Job P951 was completed with the following characteristics: Number of units in the job 50 10:28:42 Total direct labor-hours 190 Direct materials $ 660 Direct labor cost $ 9,408 Book The unit product cost for Job P951 is closest to: Note: Round your intermediate calculations to 2 decimal places. Multiple Choice O $415.00 O $117.80 $108.90 O $217.80