Belle Company reports the following information for the current year. All beginning inventory amounts equaled $0 this year. Units produced this year 55,000 units Units sold this year 33,000 units Direct materials $ 19 per unit Direct labor $ 21 per unit Variable overhead $ 3 per unit Fixed overhead $ 343,750 in total Given Belle Company's data, compute cost per unit of finished goods under variable costing.

$45.00

$41.88

$43.00

$40.00

$49.25