Belle Company reports the following information for the current year. All beginning inventory amounts equaled $0 this year. Units produced this year Units sold this year Direct materials Direct labor Variable overhead Fixed overhead 95,000 units 57,000 units $ 27 per unit $ 29 per unit $ 3 per unit $ 783,750 in total Given Belle Company's data, compute cost per unit of finished goods under variable costing. Multiple Choice $67.25 $56.00 $61.00 $59.00 $57.88