Corporation produces a single product.Swiatek has the following cost structure:

Number of units produced6,000

Variable costs per unit:

Direct materials$92

Direct labor$58

Variable manufacturing overhead$3

Variable selling and adm. expense$8

Fixed costs:

Fixed manufacturing overhead$432,000

Fixed selling and adm. expense$210,000

There were no beginning and there are no ending inventories.What is the direct/variable costing unit product cost?