Advanced Company reports the following information for the current year. All beginning inventory amounts equaled $0 this year.

Units produced this year 43,000 units

Units sold this year 25,800 units

Direct materials $ 27 per unit

Direct labor $ 29 per unit

Variable overhead $ 3 per unit

Fixed overhead $ 215,000 in total

Given Advanced Company's data, compute cost per unit of finished goods under variable costing.

A) $56.00 B) $64.00 C) $59.00 D) $57.88 E) $61.00 3