Managerial accounting please help

first year of manufactures and sells one product. The following information pertains to the companys operations: Variable cost per unit Direct materials 17.00 Fixed costs per year: Direct labor 264,000 Fixed manufacturing overhead 290,000 Fixed selling and administrative expenses 85,000 The company does not incur any variable manufacturing overhead costs or and administrative expenses. During its first year of operations, Zola produced 22,000 units and sold 17600 units. The selling price of the company's product is $64.60 per unit. Required: 1. Assume the company uses super-variable costing: a. Compute the unit product cost for the year. (Round your answer to 2 decimal places Unit product cost 17.00