Job 728 was recently completed. The following data have been recorded on its job cost sheet:

Job 728 was recently completed. The following data have been recorded on its job cost sheet:

Direct materials                 $81,000

Direct labor hours         1,220 labor hours

Direct labor wage rate  $15 per labor-hour

Machine Hours                 1,520 machine hours

Number of units completed  4,400 units

The company applies manufacturing overhead on the basis of machine-hours. The predetermined overhead rate is $16 per machine-hour.

Required:

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