The following information pertains to Mervin Manufacturing which manufactures snowboards. Selling price: $120 per unit Produced: 70,000 units Sold: 49,000 units Direct Materials: $50 per unit Direct Labor: $16 per unit Variable MOH: $6 per unit Variable S&A: $5 per unit Yearly Fixed Costs for MOH: $650,000 Yearly Fixed Costs for S&A: $480,000 What is the unit product cost under variable costing? Round your answer to the nearest whole dollar