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

Direct materials $ 64,900

Direct labor-hours 1,235 DLHs

Direct labor wage rate $ 12 per DLH

Number of units completed 4,700 units

The company applies manufacturing overhead on the basis of direct labor-hours.

The predetermined overhead rate is $36 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