Manco Company 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 30,700 $337,700 Variable manufacturing overhead per machine-hour $ 4 Job Z8902 was completed with the following characteristics: Number of units in the job Total machine-hours Direct materials 10 20 $ 575 $1,150 Direct labor cost The unit product cost for Job Z8902 is closest to: (Round your intermediate calculations to 2 decimal places.)