Mcgaha, Inc. manufactures a single product that it sells for $26 per unit. The data for their operations for the most recent month is: Beginning inventory: 10,000 Units Produced: 42,000 Units Sold: 45,400 Variable Costs per unit: Direct materials: $8 Direct Labor: $6 Manufacturing Overhead: $3 Selling and Administrative: $2 Fixed Costs: Manufacturing overhead: $163,800 Selling and administrative: $153,452 What is the unit product cost under variable costing?