Job 7890 Was Recently Completed The Company Applies Manufacturing Overhead on the Basis of Machine-Hours

Job 7890 was recently completed. The following data have been recorded on its job cost sheet:
$$\begin{array} { l l } \text { Direct materials } & \$ 45,000 \\\text { Direct labor-hours } & 630 \text { dabor-hours } \\\text { Direct labor wage rate } & \$ \quad 13 \text { per labor-hour } \\\text { Machine-hours } & \text { 390machine-hours } \\\text { Number of urits completed } & 3,000 \text { inits }\end{array}$$
The company applies manufacturing overhead on the basis of machine-hours. The predetermined overhead rate is $12 per machine-hour.
Required:
Compute the unit product cost that would appear on the job cost sheet for Job 7890.

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