13. TEB estimated the following production cost for 1,000 units of product for job 588 during 2022:

Direct materials: 600 pounds at $5 per pound = $3,000

Direct labor: 2,000 hours at $10 per hour = $20,000

Manufacturing overhead ($65,000 estimated for the year divided by 6,000 estimated machine hours = $10.8333 per machine hour): 1,500 hours at $10.8333 per machine hour = $16,250

TEB, Inc. incurred the following actual costs for job 588: Direct materials: 620 pounds at $4.50 per pound = $2,790 Direct labor: 1,970 hours at $9.90 per hour = $19,503 Manufacturing overhead: $68,733 actual for the year; 6,300 actual machine hours; 1,475 actual machine hours used on job 588 Using actual costing, the total product cost for the following job rounded to the nearest dollar would be __________?