Job 243 was recently completed. The following data have been recorded on its job cost sheet:

Direct materials$55,370Direct labor-hours470labor-hoursDirect labor wage rate$12per labor-hourMachine-hours551machine-hoursNumber of units completed4,000units

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