Units produced	320 units
Direct materials	$69 per unit
Direct labor	33 per unit
Variable manufacturing overhead	10 per unit
Fixed manufacturing overhead	6,080 per year
Variable selling and administrative costs	27 per unit
Fixed selling and administrative costs	3,840 per year

Martin Company had the following costs: (Click on the icon to view the data.) Calculate the unit product cost using variable costing. Round your answer to the nearest cent