A manufacturer reports the following costs to produce 10,000 units in its first year of operations: Direct materials, $10 per unit, Direct labor, $6 per unit, Variable overhead, $70,000, and Fixed overhead, $120,000. The total product cost per unit under variable costing is: Multiple Choice $28 per unit. $17 per unit. $35 per unit. $16 per unit. $23 per unit.