Job 231 was recently completed. The following data have been recorded on its job cost sheet: Direct materials Direct labor-hours Direct labor wage rate $52,260 1,326 l $ 10 per labor-hour 819 machine-hours 3,900 units Number of units completed he 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