direct manufacturing labor is 92

X reported the following unit costs information associated with one of its products A1: Direct materials $108 Direct manufacturing labor 9 Variable manufacturing overhead 46 Fixed manufacturing overhead 39 Sales commissions (2% of sales) 11 Research & Development 23 After-sales support 6 Administrative salaries 31 Round your answers to the nearest dollar. Fill in the blank without $ or comma or period, e.g., 12345 What are the direct variable costs per unit associated with Product A1? [1]