21) 5.5 PT The Betina Job was recently completed. The following data have been recorded on its job cost sheet: Direct materials $ 59,400 Direct labor-hours Direct labor wage rate Number of units completed 1,220 direct labor-hours $ 25 per direct labor-hour 3,000 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