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 $517,500, variable manufacturing overhead of $2.70 per machine-hour, and 75,000 machine-hours. The company has provided the following data concerning Job A496 which was recently completed: 20 80 Number of units in the job Total machine-hours Direct materials Direct labor cost $ 910 $ 1,820 The unit product cost for Job A496 is closest to: (Round your intermediate calculations to 2 decimal places.)