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 $488,400, variable manufacturing overhead of $2.70 per machine-hour, and 74,000 machine-hours. The company has provided the following data concerning Job A496 which was recently completed: Number of units in the job Total machine-hours Direct materials Direct labor cost 20 80 $ 930 $1,860 The unit product cost for Job A496 is closest to: (Round your intermediate calculations to 2 decimal places.)