Doakes Corporation uses a work order costing system based on direct labor-hours with a single, predetermined overhead rate throughout the facility. The company has based the predetermined overhead rate for the current year on the following data:

Total direct labor-hour		60.000
Total fixed overhead cost of production	$	378.000
Variable production load per direct labor-hour	$	2.20

Recently Job M843 has been completed with the following features:

Number of units in the job		60
Total direct labor-hour		120
Direct materials	$	630
direct labor cost	$	2.400

For job M843, find the unit cost of product.