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Job 7890 was recently completed. The following data have been recorded on its job cost sheet. Direct Materials $45,000 Direct Labor-hours 630 labor-hours Direct labor

Job 7890 was recently completed. The following data have been recorded on its job cost sheet.

Direct Materials $45,000
Direct Labor-hours 630 labor-hours
Direct labor wages rate $13 per labor-hour
Machine-hours 390 machine-hours
Number of units completed 3,000 units

The company applies manufacturing overhead on the basis of machine-hours. The predetermined overhead rate is $12 per machine-hour.

Required:

Compute the unit product cost that would appear on the job cost sheet for Job 7890.

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