Under absorption costing, a company had the following unit costs when 10,500 units were produced.

Direct labor	$ 9.75 per unit
Direct material	$ 10.25 per unit
Variable overhead	$ 8.00 per unit
Fixed overhead ($105,000 / 10,500 units)	$ 10.00 per unit
Total production cost	$ 38.00 per unit

Compute the total production cost per unit under variable costing if 35,000 units had been produced.