In its job-order costing system, Morris Equipment Company uses a predetermined overhead rate based on direct labor-hours. At the start of the year, MOH cost was estimated at $100,000 for the year. And, the number of DL hours to be used during the year was estimated at 40,000.

In September, Job #274 was completed at a cost of $5,000 in direct materials and $2,400 in direct labor. The labor rate is $6 per hour. By the end of the year, Morris had used a total of 45,000 direct labor-hours and had incurred $110,250 actual MOH cost.

If Job #274 contained 200 units, the unit product cost on the this job would be: