A company has provided the following data for its two most recent years of operation: Selling price per unit Direct materials cost per unit Direct labor costs per unit Variable manufacturing overhead cost per unit Fixed manufacturing overhead per year ($) Variable selling and administrative expense per unit sold Fixed selling and administrative expense per year ($) Units in beginning inventory Units produced during the year $100 $13 $16.50 $14 $ 100,000 $5 $ 55,000 0 24,000 23,000 1000 Units sold during the year Units in ending inventory Calculate the Product Costs per unit using the Variable Costing Method. Round your answer to the nearest dollars and cents (i.e. $1.00).