Reinhardt, Inc. reports the following information: Units produced 500 units Units sold 500 units Sales price $ 180 per unit Direct materials $ 34 per unit Direct labor $ 15 per unit Variable manufacturing overhead $ 10 per unit Fixed manufacturing overhead $ 2 comma 500 per year Variable selling and administrative costs $ 2 per unit Fixed selling and administrative costs $ 10 comma 200 per year What is the unit product cost using variable costing