Swifty Corporation sells its product for $$90$ per unit. During $2022,$ it produced' $60000$ units and sold $50000$ units $($there was no beginning inventory$).$ Costs per unit are: direct materials $$16,$ direct labor $$9,$ and variable overhead $$6.$ Fixed costs are: $$720000$ manufacturing overhead, and $$90000$ selling and administrative expenses. The per unit manufacturing cost under variable costing is

$$43\mathrm{.}00.$

$$44\mathrm{.}50.$

$$25\mathrm{.}00.$

$$31\mathrm{.}00.$