Job728 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