\begin{tabular}{lr} Units produced & 410 units \\ \hline Direct materials & $67 per unit \\ Direct labor & 39 per unit \\ Variable manufacturing overhead & 15 per unit \\ Fixed manufacturing overhead & 10,660 per year \\ Variable selling and administrative costs & 29 per unit \\ Fixed selling and administrative costs & 4,920 per year \end{tabular} Mel Company had the following costs: (Click on the icon to view the data.) Calculate the unit product cost using variable costing. Round your answer to the nearest cent. Select the labels and enter the amounts to compute the unit product cost using variable costing. (If an input field is not used in the table leave the input field emply, do not select a label or enter a zero.)