CompuDesk, Inc., makes an oak desk specially designed for personal computers. The desk sells for $200. Data for last years operations follow:

Units in beginning inventory		0
Units produced		10,000
Units sold		8,600
Units in ending inventory		1,400
Variable costs per unit:
Direct materials		$ 80
Direct labor		20
Variable manufacturing overhead		10
Variable selling and administrative		30
Total variable cost per unit		$ 140
Fixed costs:
Fixed manufacturing overhead	$	220,000
Fixed selling and administrative		260,000
Total fixed costs	$	480,000

Required:

1.	Assume that the company uses variable costing. Compute the unit product cost for one computer desk.