Soft Corp, which produces a single product a memory foam pillow, has provided you with the following average cost and production data for the months of January and February: Jan Feb Production volume ............................................. 2,000 units 4,000 units Direct materials ................................................. $15.40 per unit $15.40 per unit Direct labor ........................................................ $16.50 per unit $16.50 per unit Manufacturing overhead .................................... $71.40 per unit $42.20 per unit What is the total variable manufacturing cost per unit?