Direct materials	$	53,370
Direct labor-hours		450	labor-hours
Direct labor wage rate	$	12	per labor-hour
Machine-hours		531	machine-hours
Number of units completed		3,600	units

The company applies manufacturing overhead on the basis of machine-hours. The predetermined overhead rate is $12 per machine-hour.

Required:

Compute the unit product cost that would appear on the job cost sheet for this job. (Round your answer to 2 decimal places.)