McAdams Incorporated uses a job-order costing system and its total manufacturing overhead applied always equals its total manufacturing overhead. In April, the company completed job C21F that consisted of 18,000 units of one of the company's standard products. No other jobs were in process, completed, or sold during the month. The total manufacturing cost on job C21F's job cost sheet was $702,000. During the month, 13,000 completed units from job C21F were sold.

The unit product cost for job C21F is closest to:

Multiple Choice

$39.00

$29.00

$54.00

$54.78