Junko SARL has provided the following data concerning their operations in the most recent month with respect to their only product: Beginning inventory: 5,000 Units Produced: 42,000 Units Sold: 44,900 Variable Costs per unit: Direct materials: $15 Direct Labor: $14 Manufacturing Overhead: $3 Selling and Administrative: $4 Fixed Costs: Manufacturing overhead: $212,520 Selling and administrative: $144,578 The selling price is $46. What is the variable costing unit product cost