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 $ 46,000 620 DLHS $ 14 per DLH 2,000 units The company applies manufacturing overhead on the basis of direct labor-hours. The predetermined overhead rate is $12 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.) Livt product cost