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Job 62 was recently completed and the following data is available on the job cost sheet for Job 62: Direct Materials $59,400 Direct Labor Hours 1,224 hours Direct Labor Hourly Wage Rate: $15 per hour Number of units completed: 3,600 units The company applies manufacturing overhead on the basis of direct labor hours. The predetermined overhead rate is $35 per direct labor hour. If 3,600 units were completed in Job 62, calculate the unit product cost below