Urban Company reports the following information regarding its production cost:

$\backslash$table$[[$Units produced,$36,000$ units$],[$Direct labor,$$29$ per unit$],[$Direct materials,$$34$ per unit$],[$Variable overhead,$$11$ per unit$],[$Fixed overhead,$$126,000$ in total$]]$

Compute product cost per unit under variable costing.

Multiple Choice

$$74\mathrm{.}00$

$$66\mathrm{.}50$

$$63\mathrm{.}00$

$$34\mathrm{.}00$