Job 243 was recently completed. The following data have been recorded on its job cost sheet: Direct materials $54,870 Direct labor-hours 465 labor-hours Direct labor wage rate. $ 13 per labor-hour Machine-hours Number of units completed. 546 machine-hours 3,900 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