Information from the records of the Conundrum Company for September 2016 was as follows: Sales $307,500 Selling and administrative expenses 52,500 Direct materials used 66,000 Direct labor 75,000 Variable factory overhead 50,000 Factory overhead 51,250 Inventories Sept. 1, 2016 Sept 30, 2016 Direct materials $8,000 $10,500 Work in process 18,750 21,000 Finished goods 17,250 14,250 Conundrum Corporation produced 20,000 units. Refer to Figure 1-1. What are the total variable costs per unit? And what is the total product cost per unit?