Job 231 was recently completed. The following data have been recorded on its job cost sheet:

Direct materials ................................$ 48,000

Direct labor-hours ............................. 610 labor-hours

Direct labor wage rate ........................ $ 13 per labor-hour

Machine-hours ................................. 350 machine-hours

Number of units completed .................. 4,500 units

The company applies manufacturing overhead on the basis of machine-hours. The predetermined overhead rate is $12 per machine-hour.

Required:

Compute the unit product cost that would appear on the job cost sheet for this job.