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

Direct materials .......................................$59,400

Direct labor-hours....................................1,254 DLHs

Direct labor wage rate ..............................$11 per DLH

Number of units completed ......................3,300 units

The company applies manufacturing overhead on the basis of direct labor-hours. The predetermined overhead rate is $37 per direct labor-hour.

Required:

What is the unit product cost that would appear on the job cost sheet for this job?