Belle Company reports the following information for the current year. All beginning inventory amounts equaled $0 this year.

Units produced this year	60,000	units
Units sold this year	36,000	units
Direct materials	$ 20	per unit
Direct labor	$ 22	per unit
Variable overhead	$ 3	per unit
Fixed overhead	$ 390,000	in total

Given Belle Company's data, compute cost per unit of finished goods under variable costing.