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 $60,400 1,226 DLHS $ 12 per DLH 3,800 units The company applies manufacturing overhead on the basis of direct labor-hours. The predetermined overhead rate is $36 per direct labor-hour. Compute the unit product cost that would appear on the job cost sheet for this job. Unit product cost