The following data have been recorded for recently completed Job 501 on its job cost sheet. Direct materials cost was 5,185,200. A total of 25,000 direct labor hours and 10,400 machine hours were worked on the job. The direct labor wage rate is 70 per labor hour. The company applies manufacturing overhead on the basis of machine hours. The predetermined overhead rate per machine hour is 80% of the direct labor wage rate per labor hour. A total of 80,000 units were produced. The mark-up on the product is 50%.

The UNIT PRODUCT COST for Job 501 would be: