Ronan Corporation produces a single product and has the following cost structure:

Number of units produced each year.......................	3,000
Variable costs per unit:
Direct Materials...............................................	$ 77
Direct Labor...................................................	$ 41
Variable Manufacturing Overhead......................	$ 3
Variable Selling & Administrative expenses..........	$ 5
Fixed costs per year:
Fixed Manufacturing Overhead..........................	$ 36,000
Fixed Selling & Administrative expenses.............	$ 249,000

Compute the unit product cost under variable costing. Show your work!