Direct materials Direct labor-hours Direct labor wage rate Machine-hours Number of units completed $54,870 465 labor-hours 13 per labor-hour 546 machine-hours 3,900 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 2 decimal places.) Unit product cost