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Job 243 was recently completed. The following data have been recorded on its job cost sheet: Direct materials Direct labor-hours Direet labor wage rate Machine-hours Number of units completed 551,370 430 Labor-hours $ 12 per labor-hour 511 machine-hours 3,200 units The company applies manufacturing overhead on the basis of machine-hours. The predetermined overhead rate is $12 per machine-hour. Required: Compute the unit product cost that would appear on the job cost sheet for this job. (Round your answer to 2 decimal places.) Unit product cost