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

$\backslash$table$[[$Units produced this year,$70,000$ units$],[$Units sold this year,$42,000$ units$],[$Direct materials,$$22$ per unit$],[$Direct labor,$$24$ per unit$],[$Variable overhead,$$3$ per unit$],[$Fixed overhead,$$490,000$ in total$]]$

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

Multiple Choice

$$56\mathrm{.}00$

$$49\mathrm{.}00$

$$47\mathrm{.}88$

$$46\mathrm{.}00$

$$51\mathrm{.}00$