OleanaCompanymanufactures and sells one product. The company makes and sells 1,000 units of product during the year. The company also provides the following cost data:

Cost per unit:

Direct materials$65

Direct labor$15

Fixed manufacturing overhead$3

Fixed selling and administrative expenses$2

The company does not incur any variable manufacturing overhead costs or variable selling and administrative expenses. The selling price of the company's product is $268 per unit.

Q:) If the company uses super-variable costing, the unit product cost is: