Under absorption costing, a company had the following unit costs when 8,000 units were produced. Direct labor $8.50 per unit Direct material $9.00 per unit Variable overhead $6.75 per unit Fixed overhead ($60,000/8,000 units) $7.50 per unit Total production cost $31.75 per unit Compute the total production cost per unit under variable costing if 25,000 units had been produced.