Job 827 was recently completed. The following data have been recorded on its job cost sheet.

Direct materials $64,452

Direct labor hours 1,332 labor hours

Direct labor wage rate $14 per labor hour

Machine hours 1,490 machine hours

Number of units completed 3,700 units

The company applies manufacturing overhead on the basis of machine hours. The predetermined overhead rate is $15 per machine hour. Compute the unit product cost that would appear on the job cost sheet for this job.