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 $55,870 475 labor-hours $ 11 per labor-hour 556 machine-hours 4,100 units Compute the unit product cost that would appear on the job cost sheet for this job. (Round your answer to 2 decimal places.) Unit product cost