Job 652 was recently completed. The following data have been recorded on its job cost sheet: Direct materials Direct labor-hours Direct labor wage rate Number of units completed $65,900 1.237 DLHO $ 14 per DLH 4,900 units 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 your answer to 2 decimal places.) Unit product cost