Parker Corporation uses a job-order costing system and applies manufacturing overhead to jobs using a predetermined overhead rate based on direct labor-hours. Last year manufacturing overhead and direct labor-hours were estimated at $97,680 and 26,400 hours, respectively, for the year. In June, Job #461 was completed. Materials costs on the job totaled $5,200 and labor costs totaled $2,604 at $6.20 per hour. At the end of the year, it was determined that the company worked 30,800 direct labor-hours for the year and incurred $107,660 in actual manufacturing overhead costs. Required: a. Job #461 contained 100 units.

Determine the unit product cost that would appear on the job cost sheet.