Lueckenhoff Corporation uses a job-order costing system with a single plantwide predetermined overhead rate based on direct labor-hours. The company based its predetermined overhead rate for the current year on total fixed manufacturing overhead cost of $497,000, variable manufacturing overhead of $2.40 per direct labor-hour, and 70,000 direct labor-hours. The company has provided the following data concerning Job T498 which was recently completed: 
The unit product cost for Job T498 is closest to: (Round your intermediate calculations to 2 decimal places.)
Definitions:
Self-perception Theory
Definition: A theory suggesting that individuals form their attitudes and emotions by observing their own behavior and concluding what attitudes must have caused it.
Intrinsic Motivation
Wanting to perform an activity for its own sake.
Overjustification Effect
The tendency for intrinsic motivation to diminish for activities that have become associated with rewards.
Social Comparison Theory
A concept that people evaluate their own abilities and opinions by comparing themselves to others.
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