Job 397 was recently completed. The following data have been recorded on its job cost sheet

Direct materials... $59,400
Direct labor-hours... 1,254 DLHs
Direct labor wage rate... $11 per DLH
Number of units completed... 3,300 units

The company applies manufacturing overhead on the basis of direct labor-hours. The predetermined overhead rate is $37 per direct labor-hour. What is the unit product cost that would appear on the job cost sheet for this job?

My answer was:DM ($59,400) + DL (1,254 x $11) + MOH (1,254 x $37)) / 3,300 = 73,208.06

My answer was incorrect. Can someone tell me what I did wrong and what I need to do?

I calculated $36.20 so I think what is wrong is your brackets aren't properly paired i.e. ((... )+(... )+(... ))/...