The estimated unit costs for a company to produce and sell a product at a level of 12,000 units per month are as follows:

Cost Item		Estimated Unit Cost
Direct material		$ 33.75
Direct labor		28.00
Variable manufacturing overhead		16.75
Fixed manufacturing overhead		8.00
Variable selling expenses		7.00
Fixed selling expenses		8.00

What are the estimated variable costs per unit?

	$78.50
	$41.75
	$61.75
	$85.50
	$28.00