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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

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.

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

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