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

Direct materials $89,925

Direct labor hours 1,220 labor hours

Direct labor wage rate $15 per labor hour

Machine hours 1,550 machine hours

Number of units completed 4,500 units

The company applies manufacturing overhead on the basis of machine hours. The predetermined overhead rate is $18 per machine hour.

Compute the unit product cost that would appear on the job cost sheet for this job, show work please