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

Direct materials $ 44,000

Direct labor-hours: 630 labor-hours

Direct labor wage rate: $ 13 per labor-hour

Machine-hours: 390 machine-hours

Number of units completed: 3,000 units

The company applies manufacturing overhead on the basis of machine-hours. The predetermined overhead rate is $10 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. Omit the "$" sign in your response.)