Sky Ltd. began the year with no inventories of work in process or finished goods. The company projected the following costs for the year:

Variable costs:
Direct materials	$18 per unit
Direct labor	$12 per unit
Manufacturing overhead	$ 8 per unit
Selling expenses	$ 4 per unit
Fixed costs:
Manufacturing overhead	$90,000 per month
Selling and administrative	$40,000 per month

During the first three months of the year, production and sales in units were as follows:

	Production	Sales
January	30,000	30,000
February	30,000	26,000
March	30,000	34,000

The company sells its product for $60 per unit. Actual costs were as projected for the first three months. There was no work in process inventories at the end of each month.

The unit cost of production for February under variable costing would be