Cull Corporation 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 total fixed manufacturing overhead cost of $462,000, variable manufacturing overhead of $2.20 per machine-hour, and 60,000 machine-hours. The company has provided the following data concerning Job X455 which was recently completed: 20 Number of units in the job 80 Total machine-hours S 940 Direct materials $2,240 Direct labor cost The unit product cost for Job X455 is closest to: (Round your intermediate calculations to 2 decimal places.)