Job 231 was recently completed. The following data have been recorded on its job cost sheet Direct materials $46,000 Direct labor-hours 600 labor-hours Direct labor wage rate $ 12 per labor-hour Machine-hours 320 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 $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.)