Kostelnik Corporation uses a job-order costing system with a single plantwide predetermined overhead rate based on machine-hours. The company based its predetermined overhead rate for the current year on total fixed manufacturing overhead cost of $231,000, variable manufacturing overhead of $2.80 per machine-hour, and 30,000 machine-hours. The company has provided the following data concerning Job A496 which was recently completed:

Number of units in the job	20
Total machine-hours	80
Direct materials	$ 840
Direct labor cost	$ 1,680

The unit product cost for Job A496 is closest to: