Sunshine Company only produced one product and has the following costs: Number of units produced each year... Variable costs per unit: 6,000 Direct Materials. Direct Labor. $ 45 $ 83 Variable Manufacturing Overhead..... ....... $ 5 Variable Selling & Administrative expenses........... $ 4 Fixed costs per year: Fixed Manufacturing Overhead... $ 75,000 Fixed Selling & Administrative expenses............... $ 135,000 Compute the UNIT product cost under variable costing. Show your work!