Labadie Corporation manufactures and sells one product. The following information pertains to the companys first year of operations: Variable costs per unit: Direct materials $ 79 Fixed costs per year: Direct labor $ 983,400 Fixed manufacturing overhead $ 3,173,700 Fixed selling and administrative expenses $ 2,808,000 The company does not have any variable manufacturing overhead costs or variable selling and administrative expenses. During its first year of operations, the company produced 44,700 units and sold 43,200 units. The companys only product is sold for $183 per unit. Assume that the company uses a variable costing system that assigns $22 of direct labor cost to each unit that is produced. The unit product cost under this costing system is: