Doon Company incurred the following costs while producing 520 units; direct materials, $7 per unit; direct labor, $24 per unit; variable manufacturing overhead. $19 per unit; total fixed overhead costs, $8840; variable selling and administrative costs, $6 per unit; total fixed selling and administrative costs, $5200. there are no beginning inventories. What is the unit product cost using variable costing? Please show work.

Possible answers: $67 per unit, $50 per unit, $83 per unit, $56 per unit