Calculate the unit product cost for job 01-9002x.

Pfenniger Company, based in Chicago IL, manufactures high-end electrical components used by contractors throughout North America. The company uses a job-order costing system with a single plantwide predetermined overhead rate based on machine-hours. The company based its predetermined overhead rate for the current year on the following data: Total machine-hours Total fixed manufacturing overhead cost 32,000 $352,000 Variable manufacturing overhead per machine-hour $ 3 Job 01-9002X was completed with the following characteristics: Number of units in the job Total machine-hours Direct materials Direct labor cost 10 40 $ 675 $1,350