A company manufactures a single product which it sells for $$35$ per unit. The planned output for $206$ was $6,000$ units. The unit product cost comprises:

Direct Labour $8$

Direct Material $,8\mathrm{.}50$

Variable overhead

$1\mathrm{.}5$ hours $x$

$$2\mathrm{.}50/$hour

Fixed overhead

$1\mathrm{.}5$ hours $x$