15) Paulson Company uses a predetermined overhead rate based on machine-hours to apply manufacturing overhead to jobs. The company has provided the following estimated costs for next year:

Direct materials	$33,000
Direct labor	$30,000
Advertising expense	$23,000
Rent on factory building	$21,500
Depreciation on factory equipment	$14,500
Indirect materials	$18,000
Sales salaries	$36,000
Insurance on factory equipment	$20,000

Paulson estimated that 48,000 direct labor-hours and 28,000 machine-hours would be worked during the year. The predetermined overhead rate per machine-hour will be:

	$2.00
	$1.54
	$1.29
	$2.64

19) Job 827 was recently completed. The following data have been recorded on its job cost sheet:

Direct materials	$	60,100
Direct labor-hours		1,340	labor-hours
Direct labor wage rate	$	14.7	per labor-hour
Machine-hours		1,483	machine-hours
Number of units completed		3,550	units

The company applies manufacturing overhead on the basis of machine-hours. The predetermined overhead rate is $13.7 per machine-hour.

Required:

Compute the unit product cost that would appear on the job cost sheet for this job. (Do not round intermediate calculations and round your final answer to 2 decimal places. Omit the "$" sign in your response.)

Unit product cost

$