[The following information applies to the questions displayed below.] Vintage Company reports the following information. Direct materials Direct labor Units produced per year 14 Fixed overhead Variable overhead $ 10.60 per unit $ 20.60 per unit 26,000 units $ 10.60 per unit $ 223,600 per year Compute product cost per unit under variable costing. (Round your answers to 2 decimall Product cost per unit using variable costing Per unit Product cost per unit