Job 231 was recently completed. The following data have been recorded on its job cost sheet: Direct materials $44,000 Direct labor-hours 640 labor-hours Direct labor wage rate $ 13 per labor-hour Machine-hours Number of units completed 380 machine-hours 3,000 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. (Round your answer to 2 decimal places.) Unit product cost