(TCO E) Rebel Company manufactures a single product and has the following cost structure: Variable costs per unit: Production................................................. $5 Selling and administrative........................... $3 Fixed costs in total: Production................................................. $32,000 Selling and administrative........................... $16,000 Last year there were no beginning inventories, 8,000 units were produced, and 7,800 units were sold. Under variable costing, the unit product cost would be