Fort Smith Technologies incurred the following costs during the past year when planned production and actual production each totaled 20,000 units:

Direct material used	$	370,000
Direct labor		180,000
Variable manufacturing overhead		200,000
Fixed manufacturing overhead		110,000
Variable selling and administrative cost		70,000
Fixed selling and administrative cost		90,000

Fort Smiths per-unit inventoriable cost under variable costing is: