Company uses job order costing and had the following information for the month of March. Place an "X" next to any items below which must be included when calculating your product unit cost: __ Direct labor $63,000 __ insurance for sales personnel $56,000 __ Indirect labor, manufacturing $31,700 __ Presidents salary $190,000 __ Sales commissions $88,000 __ Depreciation on sales equipment $12,300 __ Rent manufacturing $42,000 __ Rent sales office $63,500 __ Fire insurance manufacturing $12,800 __ Advertising expenses $82,000 Calculate the product unit cost, given that $232,000 units were produced during March. Carry answer to two decimals and show your work