Consider the following data for Magnimus Corporation. Sales in units Sales revenue Direct materials Direct labour Manufacturing overhead Sales commission Other selling expenses Administrative expenses July August September 4,500 5,200 5,800 $ 495,000 $572,000 $638,000 82,800 95,680 106,720 100,350 115,960 129,340 62,330 67,230 71,430 29,250 33,800 37,700 40,970 43,070 44,870 32,800 32,800 32,800 Required: Compute the total variable product costs per unit. (Do not round intermediate calculations. Round your answer to 2 decimal places.) Total variable product costs per unit