Required information

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Cool Sky reports the following for its first year of operations. The company produced $44,000$ units and sold $36,000$ units

at a price of $$140$ per unit.

Direct materials

Direct labor

Variable overhead

Fixed overhead

Variable selling and administrative expenses

Fixed selling and administrative expenses

$$60$ per unit

$$22$ per unit

$$8$ per unit

$$528,000$ per year

$$11$ per unit

$$105,000$ per year

$2$a$.$ Assume the company uses variable costing. Determine its total product cost per unit.