Lady Whistledown Inc. creates cozy, seasonal carriages. Select data for the company's seasonal operations are as follows: Sales prices per carriage $400 Carriages in beginning inventory O Carriages produced during the season 240 Carriages sold during the season 212 Carriages in ending inventory 28 Variable costs per carriage: Direct materials Direct labour $50 $12 Variable manufacturing overhead $10 Variable selling and administrative $5 $2,450 Fixed costs: Fixed manufacturing overhead Fixed selling and administrative $750 Assume that Lady Whistledown Inc. uses variable costing. What is the unit product cost for one carriage