Job 243 was recently completed. The following data have been recorded on its job cost sheet: Direct materials$54,370 Direct labor-hours 460labor-hours Direct labor wage rate$10per labor-hour Machine-hours 541machine-hours Number of units completed 3,800units The company applies manufacturing overhead on the basis of machine-hours. The predetermined overhead rate is $14 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.)