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20 ob 652 was recently completed. The following data have been recorded on its job cost sheet: Direct materials $ 68,400 Direct labor-hours 1,242 DLHs

20

ob 652 was recently completed. The following data have been recorded on its job cost sheet:

Direct materials $ 68,400
Direct labor-hours 1,242 DLHs
Direct labor wage rate $ 15 per DLH
Number of units completed 5,400 units

The company applies manufacturing overhead on the basis of direct labor-hours. The predetermined overhead rate is $35 per direct labor-hour.

Required:

Compute the unit product cost that would appear on the job cost sheet for this job. (Round your answer to 2 decimal places.)

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