Job 599 was recently completed. The following data have been recorded on its job cost sheet: 1. direct materials ($40,610), direct labor-hours ( 1,147 DLHs), direct labor wage rate ($11 per DLH), number of units completed (3,100 units). The company applies manufacturing overhead on the basis of direct labor-hours. The predetermined overhead rate is $20 per direct labor-hour. Required : Compute the unit product cost