Orapin Company manufactures 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 $54 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: A: $