Doakes Corporation uses a job costing system with a single predetermined plant-wide overhead rate based on direct labor hours. The company based its default overhead rate for the current year on the following data:

Total direct labor hours		60.000
Total Fixed Manufacturing Overhead Cost	ps	378,000
Variable manufacturing overhead costs per direct labor hour	ps	2.20

Work M843 was recently completed with the following characteristics:

Number of units in the job		60
Total direct labor hours		120
Direct materials	ps	630
Direct labor cost	ps	2,400

The unit product cost for job M843 is closest to: (Round your intermediate calculations to 2 decimal places.)