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

Direct materials	$	64,400
Direct labor-hours		1,234	DLHs
Direct labor wage rate	$	14	per DLH
Number of units completed		4,600	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