Job 243 was recently completed. The following data have been recorded on its job cost sheet: $58,370 Direct materials Direct labor-hours 500 labor-hours Direct labor wage rate $10 per labor-hour Machine-hours 581 machine-hours Number of units completed 4,600units The company applies manufacturing overhead on the basis of machine-hours. The predetermined overhead rate i $14 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.)