$21-3 Computing unit product cost, variable costing Calculate the unit product cost using variable costing. Round your answer to the nearest cent. Use the following information for Short Exercises $21-4 and $21-5. Dracut Company reports the following information for June: Net Sales Revenue Variable Cost of Goods Sold Fixed Cost of Goods Sold Variable Selling and Administrative Costs Fixed Selling and Administrative Costs $ 755,000 240,000 198,000 168,000 79,000

S21-3 Computing unit product cost, variable costing Caleulate the unit product cost using variable costing. Round your answer to the nearest cent. Use the following information for Short Exercises S21-4 and S21-5. Dracut Company reports the following information for June