The following data was prepared by the Sandhill Company $.$ Total Variable Fixed $ $24/$unit Sales price $ $78,750$ Direct materials used Direct labor $ $91,000$ $ $110,750$ $ $13,850$ $ $96\mathrm{.}900$ Manufacturing overhead $ $22,000$ $ $12,600$ $ $9,400$ Selling and administrative expense $25,500$ units Units manufactured $20,800$ units Beginning Finished Goods Inventory $9,000$ units Ending Finished Goods Inventory

Under variable costing, what is the unit product cost?