Brock Company produces and sells an industrial product. The company has just opened a new plant to manufacture the product, and the following cost and revenue data have been provided for the first month of the plants operation.

What is the unit product cost using variable costing?

Beginning inventory		0
Units produced		35,000
Units sold		30,000
Selling price per unit	$	76
Selling and administrative expenses:
Variable per unit	$	3
Fixed (total)	$	558,000
Manufacturing costs
Direct materials cost per unit	$	15
Direct labor cost per unit	$	8
Variable manufacturing overhead cost per unit	$	3
Fixed manufacturing overhead cost (total)	$	560,000