Menary, Inc. recently completed Job 892. The following data have been recorded on its job cost sheet: Direct materials $ 47,780 Direct labor-hours 486 labor-hours Direct labor wage rate $ 18 per labor-hour Machine-hours 504 machine-hours Number of units completed 2,600 units The company applies manufacturing overhead based on machine-hours. The predetermined overhead rate is $10 per machine-hour. Required: Compute the total and the per-unit product costs that would appear on the job cost sheet for this job