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

Direct materials	$	49,370
Direct labor-hours		410	labor-hours
Direct labor wage rate	$	12	per labor-hour
Machine-hours		491	machine-hours
Number of units completed		2,800	units

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.)