Job 728 was recently completed. The following data have been recorded on its job cost sheet: Direct materials $81,000 Direct labor hours 1,220 labor hours Direct labor wage rate $15 per labor-hour Machine Hours 1,520 machine hours Number of units completed 4,400 units The company applies manufacturing overhead on the basis of machine-hours. The predetermined overhead rate is $16 per machine-hour. Compute the unit product cost that would appear on the job cost sheet for this job.