Here is the data for order XYZ for the current period:

$\backslash$table$[[$Direct materials,$$45,000,],[$Direct labor$-$hours,$630,$labor$-$hours$],[$Direct labor wage rate,$$13,$per labor$-$hour$],[$Machine$-$hours,$390,$machine$-$hours$],[$Number of units completed,$3,000,$units$]]$

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

Required:

Compute the unit product cost for XYZ for the current period.