Required information [The following information applles to the questions displayed below] Cool Sky reports the following for its first year of operations. The company produced 40,000 units and sold 32,000 units at a price of $130 per unit. Direct materials $ 54 Direct labor $ 20 Variable overhead $ 6 Fixed overhead $ 440,000 Variable selling and administrative expenses $ 11 Fixed selling and administrative expenses $ 110,000 Za. Assume the company uses variable costing. Determine its total product cost per unit. Variable Per unit product cost using: costing Total product cost per unit