Assume a company started and completed numerous jobs during July-one of which was Job Z. The company uses two departmental predetermined overhead rates. The rate in the Machining Department is based on machine-hours and the rate in the Assembly Department is based on direct labor-hours. The following additional information from the month of July is available for the company as a whole and for Jobs 2: Estimated total fixed manufacturing overhead Estimated variable manufacturing overhead per machine-hour Estimated variable manufacturing overhead per direct labor-hour Estimated total machine-hours to be used Estimated total direct labor hours to be worked $ 1.50 Machining $48,000 Assembly $30,000 $ 2.00 10,000 12,000 Job Z Machining Assembly Direct materials $2,550 Direct labor $ 200 $2,600 $ 900 Machine-hours 40 Direct labor-hours 60 If Job Z contains 58 units, the unit product cost for Job Z is closest to: