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J0b 218 was one of the many jobs started and completed during the year. The job required $3,300 in direct materials and 400 hours of direct labor time at a rate of $13 per hour. If the job contained 510 units and the company billed at 80% above the unit product cost on the job cost sheet, what price per unit would have been charged to the customer? (Round your answer to 2 decimal places)

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