15. Mcadams Inc. uses a job-order costing system in which any underapplied or overapplied overhead is closed to cost of goods sold at the end of the month. In April the company completed job C21F that consisted of 18,000 units of one of the company's standard products. No other jobs were in process during the month. The total manufacturing cost on job C21F's job cost sheet was $702,000. The manufacturing overhead for the month was underapplied by $10,080. During the month, 13,000 completed units from job C21F were sold. No other products were sold during the month. The unit product cost for job C21F is closest to: (Points : 2) $29.00 $39.00 $54.78 $54.00