Belgian Malinois Co. manufactures gas operated barbecue grills. The following information related to Frankenstein's operations for 2022: Unit product cost under absorption costing $46 per unit Fixed manufacturing overhead cost (total for year) $300,000 Fixed selling and administrative cost (total for year) $125,000 Units (grills) produced and sold 25,000 What is Belgian Malinois' unit product cost under variable costing for 2022