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 labor wage rate

1,332 labor hours

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.