Cool Sky reports the following costing data on its product for its first year of operations. During this first year, the company produced 44,000 units and sold 36,000 units at a price of $110 per unit.

Manufacturing costs
Direct materials per unit	$	42
Direct labor per unit	$	16
Variable overhead per unit	$	5
Fixed overhead for the year	$	396,000
Selling and administrative costs
Variable selling and administrative cost per unit	$	11
Fixed selling and administrative cost per year	$	115,000

2a. Assume the company uses variable costing. Determine its product cost per unit.