Job 397 was recently completed. The following data have been recorded on its job cost sheet:

Direct materials	$	48,000
Direct labor-hours		690	DLHs
Direct labor wage rate	$	13	per DLH
Number of units completed		2,500	units

The company applies manufacturing overhead on the basis of direct labor-hours. The predetermined overhead rate is $10 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 cost

Unit Cost

________