Beau-Chapeau makes magnificent hats by hand with products exclusively from Qubec. The unit selling price of the hats is $95. Here is the information regarding the costs of manufacturing and the units produced. Variable costs per unit: Raw materials $23 Direct labor $18 Variable indirect manufacturing costs $10 Variable selling and administrative costs $12 Fixed costs: Fixed indirect manufacturing costs $4,500 Fixed sales costs 3,000 $ Beginning inventory 0 Units produced 260 Units sold 175 Ending inventory 85 What is the unit cost using the full cost method?