Time$$ Again, LLC produces and sells a mantel clock for$$ $$140$ per unit. In$2020,40,000$ clocks were produced and$37,000$ were sold.

Other information for the year$$ includes:

Direct materials long dash $$$$45$ per unit

Direct manufacturing labor long dash $$$$9$ per unit

Variable manufacturing costs long dash $$$$4\mathrm{.}50$ per unit

Sales commissions long dash $$$$12\mathrm{.}50$ per part

Fixed manufacturing costs long dash $$$$64\mathrm{.}50$ per unit

Administrative$$ expenses, all fixed long dash $$$$39\mathrm{.}00$ per unit

What is the inventoriable cost per unit using variable$$ costing?