Direct materials $45,000 Direct labor-hours 670 labor-hour Direct labor wage rate $ 13 per labor-hour Machine-hours 310 machine-hours Number of units completed 4, 500 units The company applies manufacturing overhead on the basis of machine-hours. The predetermined overhead rate is $11 per machine-hour. Required: Compute the unit product cost that would appear on the job cost sheet for this job [Round your answer to decimal places.)