Job 728 was recently completed. The following data have been recorded on its job cost sheet:
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Direct materials
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$81,000
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Direct labor hours
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1,220 labor hours
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Direct labor wage rate
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$15 per labor-hour
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Machine Hours
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1,520 machine hours
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Number of units completed
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4,400 units
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The company applies manufacturing overhead on the basis of machine-hours. The predetermined overhead rate is $16 per machine-hour.
Compute the unit product cost that would appear on the job cost sheet for this job.