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 $43,000 620 DLBS $ 12 per DLH 4,000 units Number of units completed 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