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

Direct materials$54,870Direct labor-hours465labor-hoursDirect labor wage rate$13per labor-hourMachine-hours546machine-hoursNumber of units completed3,900units

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.)