InfinityFab Inc. has two manufacturing departments$-$Assembly and Packaging. The predetermined overhead rates in Assembly and Packaging are $$5\mathrm{.}00$ per direct labor$-$hour and $$7\mathrm{.}00$ per direct labor$-$hour, respectively. The company's direct labor wage rate is $$10\mathrm{.}00$ per hour. The following information in the table pertains to Job $N-60.$

If Job N$-60$ consists of $4$ units, what is the unit product cost for this job? $($Round your answer to $2$ decimal places.$)$

$\backslash$table$[[\backslash$table$[[$Direct Materials$],[$Direct Labor$]]],[$$$75\mathrm{.}30$