Jezebel, Inc. completed Job 12 and several other jobs in the last week. The cost details of Job 12 are shown below. Direct labor cost $790 Direct materials cost $110 Machine hours 7 hours Direct labor hours 16 hours Predetermined overhead allocation rate per machine hour $88 Number of units of finished product 26 units What is the cost per unit of finished product produced under Job 12? (Round your answer to the nearest cent.)