Required information [The following information applies to the questions displayed below.) Diego Company manufactures one product that is sold for $80 per unit. The following information pertains to the company's first year of operations in which it produced 51,000 units and sold 46,000 units. Variable costs per unit: Manufacturing: Direct materials Direct labour Variable manufacturing overhead Variable selling and administrative Fixed costs per year: Fixed manufacturing overhead Fixed selling and administrative expenses TATA TATA 30 18 2 3 $816,000 $480,000 Required: 1. What is the unit product cost under variable costing? Unit product cost