Job 397 was recently completed. The following data have been recorded on its job cost sheet: Direct materials $ 46,000 Direct labor-hours 630 DLHs Direct labor wage rate $ 12 per DLH Number of units completed 4,000 units The company applies manufacturing overhead on the basis of direct labor-hours. The predetermined overhead rate is $11 per direct labor-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.)
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