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.)

A) $720.00
B) $109.60
C) $9.60
D) $200.60

First, we need to calculate the total manufacturing cost incurred for Job P951.

Direct materials used = $2,500
Direct labor cost = 45 hours x $15 = $675
Manufacturing overhead cost = $675 x 2.4 = $1,620

Total manufacturing cost = $2,500 + $675 + $1,620 = $4,795

Next, we need to calculate the unit product cost by dividing the total manufacturing cost by the number of units produced.

Unit product cost = $4,795 / 44 = $109.09

Rounding to the nearest cent, the unit product cost for Job P951 is $109.60, which is closest to choice (B).