11.

Under absorption costing, a company had the following unit costs when 9,000 units were produced.

Direct labor	$	7.25	per unit
Direct material	$	8.00	per unit
Variable overhead	$	5.50	per unit
Fixed overhead ($67,500/9,000 units)	$	7.50	per unit
Total production cost	$	28.25	per unit

Compute the total product cost per unit under variable costing if 30,000 units had been produced.