Cool Sky reports the following for its first year of operations. The company produced 42,000 units and sold 34,000 units at a price of $120 per unit. Direct materials $ 48 per unit Direct labor $ 18 per unit Variable overhead $ 6 per unit Fixed overhead $ 420,000 per year Variable selling and administrative expenses $ 9 per unit Fixed selling and administrative expenses $ 110,000 per year 2a. Assume the company uses variable costing. Determine its total product cost per unit