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Dehner Corporation uses a job-order costing system with a singleplantwide predetermined overhead rate based on direct labor-hours.The company based its predetermined overhead rate for the currentyear on the following data: Total direct labor-hours 67,000 Totalfixed manufacturing overhead cost $ 227,800 Variable manufacturingoverhead per direct labor-hour $ 6.00 Recently, Job P951 wascompleted with the following characteristics: Number of units inthe job 25 Total direct labor-hours 100 Direct materials $ 660Direct labor cost $ 6,700 The unit product cost for Job P951 isclosest to:$235.00$332.00$232.00$83.00
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