Job 827 was recently completed. The following data have been recorded on its job cost sheet:
Direct material...................................61,050
Direct Labor hrs................................1,332 labor hrs
Direct labor wage rate.....................$ 14 per labor rate
Machine hrs ................................. 1,480 machine hrs
Numbers of units completed,............. 3,700 units
The company applies manufacturing overhead on the basis of machine-hours. The predetermined overhead rate is $13 per machine-hour.
Compute the unit product cost that would appear on the job cost sheet for this job?