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Job 397 was recently completed. The following data have been recorded on its job cost...

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Accounting

Job 397 was recently completed. The following data have been recorded on its job cost sheet:

Direct materials $ 48,000
Direct labor-hours 660 DLHs
Direct labor wage rate $ 13 per DLH
Number of units completed 4,500 units

The company applies manufacturing overhead on the basis of direct labor-hours. The predetermined overhead rate is $11 per direct labor-hour.

Compute the unit product cost that would appear on the job cost sheet for this job. (Round your answer to 2 decimal places.)

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