DudeCompany incurred the following costs while producing $480$ units: direct materials, $$6$ per unit; direct labor, $$30$ per unit; variable manufacturing overhead, $$12$ per unit; total fixed manufacturing overhead costs, $$7,680$; variable selling and administrative costs, $$10$ per unit; total fixed selling and administrative costs, $$4,320.$ There are no beginning inventories.What is the unit product cost using variable costing?