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 Direct materials Direct labor Variable overhead Fixed overhead Costs $2.00 per unit $.80 per unit $814,000 in total $481,000 in total $78,000 in total Non production costs Variable selling and administrative Fixed selling and administrative $210,000 in total What is the product cost under variable costing?