TB MC Qu. 2-104 Dehner Corporation uses a job-order ... 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: Total direct labor-hours 76,000 Total fixed manufacturing overhead cost $ 235,600 Variable manufacturing overhead per direct labor-hour $ 2.00 Recently, Job P951 was completed with the following characteristics: Number of units in the job 25 Total direct labor-hours 100 Direct materials $ 870 Direct labor cost $ 7,600 The total job cost for Job P951 is closest to: (Round your intermediate calculations to 2 decimal places.)