Job 99 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........ $40,610 1,147 DLHs s11 per DLH 3,100 units The company applies manufacturing overhead on the basis of direct labor-hours. The predetermined overhead rate is $20 per direct labor-hour. Required: Compute the unit product cost that would appear on the job cost sheet for this job. (6 pts.)