Labadie Corporation manufactures and sells one product. The following information pertains to the companys first year of operations:

Variable costs per unit:
Direct materials	$	109
Fixed costs per year:
Direct labor	$	1,745,000
Fixed manufacturing overhead	$	5,653,800
Fixed selling and administrative expenses	$	4,583,200

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 69,800 units and sold 67,400 units. The companys only product is sold for $286 per unit.

Assume that the company uses a variable costing system that assigns $25 of direct labor cost to each unit that is produced. The unit product cost under this costing system is?