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 Total fixed manufacturing overhead cost Variable manufacturing overhead per machine-hour Recently, Job T687 was completed with the following characteristics: Number of units in the job: Total machine-hours: Direct materials. 10 20 30,700 $ 337,700 $ 4 Direct labor cost $ 575 $ 1,150 The unit product cost for Job T687 is closest to: (Round your intermediate calculations to 2 decimal places.)