2. (3 points) Job 231 was recently completed. The following data have been job cost sheet: Direct materials $52,260 Direct labor-hours. 1,326 labor-hours Direct labor wage rate $10 per labor-hour Machine-hours. 819 machine-hours Number of units completed 3,900 units The company applies manufacturing overhead on the basis of machine-ho predetermined overhead rate is $11 per machine-hour. Required: Compute the unit product cost that would appear on the job cost sheet for