Under absorption costing, a company had the following unit costs when 16,000 units were produced.

Direct labor	$ 12.50 per unit
Direct material	$ 13.00 per unit
Variable overhead	$ 10.75 per unit
Fixed overhead ($248,000 / 16,000 units)	$ 15.50 per unit
Total production cost	$ 51.75 per unit

Compute the total production cost per unit under variable costing if 82,600 units had been produced.

	$38.25
	$51.75
	$25.50
	$36.25
	$39.25