Job 397 was recently completed. The following data have been recorded on its job cost sheet Direct materials Direct labor-hours Direct labor wage rate Number of units completed 45,000 610 DLHS 14 per DLH 5,000 units The company applies manufacturing overhead on the basis of direct labor-hours. The predetermined overhead rate is $11 per direct labor-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 product cost