Job 484 was recently completed. The following data have been recorded on its job cost sheet:
- direct materials $57240
- direct labor hours 1692 DLHS
- direct labor wage rate $ 12 per DLH
- number of units completed 3600 units
The company applies manufacturing overhead on the basis of direct labor-hours. The predetermined overhead rate is $24 per direct labor-hour.
Required: Compute the unit product cost that would appear on the job cost sheet.