Job 231 was recently completed. The following data have been recorded on its job cost sheet: Direct materials Direct labor-hours Direct labor wage rate Machine-hours Number of units completed $ 46,000 630 labor-hours $ 14 per labor-hour 340 machine-hours 2,500 units The company applies manufacturing overhead on the basis of machine-hours. The predetermined overhead rate is $10 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