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 $ 46,000 670 DLR $ 13 per DEH 4.000 unita 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