Kostelnik Corporation uses a job-order costing system with a single plantwide predetermined overhead rate based on machine-hours. The company based its predetermined overhead rate for the current year on total fixed manufacturing overhead cost of $288,600, variable manufacturing overhead of $2.60 per machine-hour, and 39,000 machine-hours. The company has provided the following data concerning Job A496 which was recently completed: Number of units in the job 20 Total machine-hours 80 Direct materials $ 830 Direct labor cost $1,660 The unit product cost for Job A496 is closest to: