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

Direct materials	$	61,900
Direct labor-hours		1,229	DLHs
Direct labor wage rate	$	12	per DLH
Number of units completed		4,100	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

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