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 $113,820 and 27,100 hours, respectively, for the year. In June, Job #461 was completed. Materials costs on the job totaled $5,700 and labor costs totaled $3,149 at $6.70 per hour. At the end of the year, it was determined that the company worked 31,600 direct labor-hours for the year and incurred $122,670 in actual manufacturing overhead costs.

Job #461 contained 100 units. Determine the unit product cost that would appear on the job cost sheet. What is the unit product cost?