The estimated unit costs for a company to produce and sell a product at a level of 15,000 units per month are as follows:

Cost Item		Estimated Unit Cost
Direct material		$ 38.00
Direct labor		23.00
Variable manufacturing overhead		21.00
Fixed manufacturing overhead		12.00
Variable selling expenses		4.00
Fixed selling expenses		5.50

What are the estimated variable costs per unit?

	$86.00
	$82.00
	$16.50
	$61.00
	$50.00