Job B was recently completed by Jonna Corp. The following data have been recorded on its job cost sheet: Direct materials $51,370 Direct labor-hours 430 labor-hours Direct labor wage rate Machine-hours $ 12 per labor-hour Number of units completed 511 machine-hours 3,200 units Jonna Corp. 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 this job. (Round your answer to 2 decimal places.) Unit product cost