Job 652 was recently completed. The following data have been recorded on its job cost sheet.

Direct materials=$59,900

Direct labor-hours=1,225 DLHs

Direct labor wage rate= $14 per DLH

Number of units completed=3,700

The company applies manufacturing overhead on the basis of direct labor hours. The predetermined overhead rate is $32 per direct labor hour.

Required: Compute the unit product cost that would appear on the job cost sheet for this job. (Round answer to 2 decimal places.)

Unit product cost=????