A company produces $13,100$ units per year and reports the following.

$\backslash$table$[[$Direct materials,$$12\mathrm{.}60$ per unit$],[$Direct labor,$$24\mathrm{.}60$ per unit$],[$Variable overhead,$$4\mathrm{.}60$ per unit$],[$Fixed overhead,$$217,460$ per year$]]$

Using variable costing, compute product cost per unit.

Note: Round your answers to $2$ decimal places.

$\backslash$table$[[$Product cost per unit using variable costing,Per unit$],[,],[,],[,],[,],[$Product cost per unit,$]]$