Job 827 was recently completed. The following data have been recorded on its job cost sheet:

Direct materials


Direct labor hours

1,332 labor hours

Direct laborwage rate

14 per labor-hour

Machine Hours

1,480 machine hours

Number 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.