Job 243 was recently completed. The following data have been recorded on its job cost sheet: Direct materials $ 51,870 Direct labor-hours 435 labor-hours Direct labor wage rate $ 11 per labor-hour Machine-hours 516 machine-hours Number of units completed 3,300 units The company applies manufacturing overhead on the basis of machine-hours. The predetermined overhead rate is $13 per machine-hour. Required: Compute the unit product cost that would appear on the job cost sheet for this job. (Round your answer to 2 decimal places.)