McIntosh, Inc. reports the following information:

Beginning Finished Goods Inventory	60	units
Units produced	560	units
Units sold	620	units
Sales price	$170	per unit
Direct materials	$15	per unit
Direct labor	$19	per unit
Variable manufacturing overhead	$16	per unit
Fixed manufacturing overhead	$15,600	per year
Variable selling and administrative costs	$ 5	per unit
Fixed selling and administrative costs	$13,500	per year

What is the unit product cost using variable costing? (Round your answer to the nearest cent.)