Mentor Corp. has provided the following information for the current year:

Units produced 3,500 units

Sale price $200 per unit

Direct materials $70 per unit

Direct labor $55 per unit

Variable manufacturing overhead $20 per unit

Fixed manufacturing overhead $350,000 per year

Variable selling and administrative costs $30 per unit

Fixed selling and administrative costs $150,000 per year

Calculate the unit product cost using variable costing.