MS company uses job order costing to determine the product unit cost of one of its products based on the following costs incurred during March: liability insurance, manufacturing, $3500; rent, sales office; $3000; depreciation, manufacturing equipment, $5000; direct materials, $34,000; indirect labor manufacturing, $3600; indirect materials, $2000; heat, light, and power, manufacturing, $2500; fire insurance, manufacturing, $2400; depreciation, sales equipment, $5000; rent, manufacturing, $4000; direct labor, $20,000; manager’s salary, manufacturing, $4800; president’s salary, $6000; sales commissions, $8000; and advertising expenses, $3000. The Inspection Department reported that 40,900 good units were produced during March. Determine the unit product cost.