Job 728 was recently completed. The following data have been recorded on its job cost sheet. Direct materials $89,925 Direct labor hours 1,220 labor hours Direct labor wage rate $15 per labor hour Machine hours 1,550 machine hours Number of units completed 4,500 units The company applies manufacturing overhead on the basis of machine hours. The predetermined overhead rate is $18 per machine hour. Compute the unit product cost that would appear on the job cost sheet for this job.