Dallavalle Corporation manufactures and sells one product. The following information pertains to the companys first year of operations: Variable costs per unit: Direct materials $ 93 Fixed costs per year: Direct labor $ 320,000 Fixed manufacturing overhead $ 2,144,000 Fixed selling and administrative expenses $ 1,364,000 The company does not have any variable manufacturing overhead costs or variable selling and administrative expenses. During its first year of operations, the company produced 32,000 units and sold 31,000 units. The companys only product is sold for $238 per unit. The unit product cost under super-variable costing is: Multiple Choice $214 per unit $93 per unit $170 per unit $103 per unit