Job 728 was recently completed. The following data have been recorded on its job cost sheet.

Direct materials	$81,000
Direct labor hours	1,220 labor hours
Direct labor wage rate	$15 per labor-hour
Machine Hours	1,520 machine hours
Number of units completed	4,400 units

The company applies manufacturing overhead on the basis of machine hours. The predetermined overhead rate is $16 per machine hour. Compute the unit product cost that would appear on the job cost sheet for this job.