Buckbee Corporation manufactures and sells one product. The following information pertains to the company's first year of operations:

Variable costs per unit:

Direct materials

Fixed costs per year:

$$97$

Direct labor

Fixed manufacturing overhead

Fixed selling and administrative expenses

$$629,000$

$$2,849,000$

$$1,056,000$

The company does not have any variable manufacturing overhead costs or variable selling and administrative expenses. During its first year of operations, the company produced $37,000$ units and sold $32,000$ units. The company's only product is sold for $$261$ per unit

Assume that the company uses a variable costing system that assigns $$17$ of direct labor cost to each unit that is produced. The unit product. cost under this costing system is:M