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

Number of units produced each year		4,000
Variable costs per unit:
Direct materials	$	50
Direct labor	$	72
Variable manufacturing overhead	$	6
Variable selling and administrative expense	$	3
Fixed costs per year:
Fixed manufacturing overhead	$	296,000
Fixed selling and administrative expense	$	76,000

The variable costing unit product cost is: