Findus Foods company produced $370,000$ units and sold $310,000$ units at a sales price of $$50$ per unit. There were no units in beginning inventory. Cost information for this period is shown in the following table:

Production costs Costs$$

Direct materials $$2\mathrm{.}00$ per unit

Direct labor $$\mathrm{.}80$ per unit

Variable overhead $$814,000$ in total

Fixed overhead $$481,000$ in total

Non production costs $$

Variable selling and administrative $$78,000$ in total

Fixed selling and administrative $$210,000$ in total

What is the unit product cost under variable costing?