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