Schmidt Company reported the following information about the production and sale of its only product during the first month of operations:Selling price per unit $$65$Sales $$78,000$Direct materials used $$25,000$Direct labor $$42,000$Variable factory overhead $$17,000$Fixed factory overhead $?$Variable selling and administrative expenses $$3,000$Fixed selling and administrative expenses $$5,000$Gross profit $$30,000$Ending inventory, Direct Materials $0$Ending inventory, Work$-$in$-$process $0$Ending inventory, Finished Goods $1,200$ unitsUnder variable costing, what is the product cost per unit?