Magpie LLC produces and sells wooden spatulas for $0.50 per unit. In 2020, 100,200 units were produced and 98,958 were sold. Other information for the year includes:

Direct materials	$7.00 per unit
Direct manufacturing labor	$9.50 per unit
Variable manufacturing costs	$3.80 per unit
Sales commissions	$12 per unit
Fixed manufacturing costs	$19 per unit
Administrative expenses, all fixed	$20 per unit

What is the inventoriable cost per unit using variable costing?