Job 231 was recently completed. The following data have been recorded on its job cost sheet:

Direct materials	$52,260
Direct labor-hours	1,326	labor-hours
Direct labor wage rate	$10	per labor-hour
Machine-hours	819	machine-hours
Number of units completed	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.