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) $237.75
B) $264.75
C) $64.75
D) $52.95

First, we need to calculate the amount of overhead applied to Job P951:
Overhead rate = Estimated total manufacturing overhead cost / Estimated total direct labor-hours
= $660,000 / 90,000
= $7.33 per direct labor-hour

Overhead applied to Job P951 = $7.33 x 15,600
= $114,408

Next, we need to calculate the total manufacturing cost for Job P951:
Total manufacturing cost = Direct materials cost + Direct labor cost + Manufacturing overhead cost applied
= $51,000 + $49,000 + $114,408
= $214,408

Finally, we can calculate the unit product cost for Job P951 by dividing the total manufacturing cost by the number of units produced:
Unit product cost = Total manufacturing cost / Number of units produced
= $214,408 / 810
= $264.75

Therefore, the unit product cost for Job P951 is $264.75, making choice B the correct answer.