Lupo 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 the following data: Total machine-hours 31,500 Total fixed manufacturing overhead cost $220,500 Variable manufacturing overhead per machine- 6 hour Recently, Job T687 was completed with the following characteristics: Number of units in the 10 job Total machine-hours 40 $ 685 Direct materials Direct labor cost $1,370 The unit product cost for Job T687 is closest to: (Round your intermediate calculations to 2 decimal places.)