$$Assume $(1)$ a company$$s plantwide predetermined overhead rate is $$13\mathrm{.}00$ per direct labor$-$hour, and $(2)$ its job cost sheet for Job X shows that this job used $18$ direct labor$-$hours and incurred direct materials and direct labor charges of $$500$ and $$360,$ respectively. If Job X contains $52$ units, then its unit product cost is closest to: