Franz's supervisor asked him to prepare Crane Corporation's year$-$end results for its gaming chairs under variable costing instead of

under the absorption costing method it had used for years $($the company uses standard costing in both systems$).$ Apparently, Crane is

considering a change in methods for decision$-$making purposes. Franz's supervisor gave him the following information for Crane's

most recently completed year. Actual costs were the same as budgeted costs for the gaming chairs this year.

Determine the cost per unit that would be capitalized as inventory under variable costing for this year.

Cost per unit $,$ per unit