Required information [The following information applies to the questions displayed below.] Vintage Company reports the following information. Direct materials Direct labor Units produced per year Variable overhead Fixed overhead $10.50 per unit $ 20.50 per unit 25,000 units $10.50 per unit $ 212,500 per year Compute product cost per unit under variable costing. (Round your answers to 2 decimal places.) Product cost per unit using variable costing Per unit Product cost per unit