Job 5432 Was Recently Completed The Company Applies Manufacturing Overhead on the Basis of Direct

Job 5432 was recently completed.The following data have been recorded on its job cost sheet:
$$\begin{array} { | l | r | } \hline \text { Direct materials } & \$ 40,610 \\\hline \text { Direct labor-hours } & 1,147 \mathrm { DLHs } \\\hline \text { Direct labor wage rate } & \$ 11 \text { per } \mathrm { DLH } \\\hline \text { Number of units completed } & 3,100 \text { units } \\\hline\end{array}$$
The company applies manufacturing overhead on the basis of direct labor-hours.The predetermined overhead rate is $20 per direct labor-hour.Required:
Compute the unit product cost that would appear on the job cost sheet for Job 5432.