Mickley Company's plantwide predetermined overhead rate is $14.00 per direct labor-hour and its direct labor wage rate is $17.00 per hour. The following information pertains to Job A-500: Direct materials Direct labor $ 231 $ 153 Required: What is the total manufacturing cost assigned to Job A-500? . If Job A-500 consists of 40 units, what is the unit product cost for this job? (Round your answer to 2 decimal places.)