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

Direct materials	$	41,000
Direct labor-hours		680	labor-hours
Direct labor wage rate	$	13	per labor-hour
Machine-hours		370	machine-hours
Number of units completed		3,500	units

The company applies manufacturing overhead on the basis of machine-hours. The predetermined overhead rate is $12 per machine-hour.

Compute the unit product cost that would appear on the job cost sheet for this job.

unit product cost :