Use the following information for 6-3

Units produced	320
Direct Materials	$71 per unit
Direct Labor	$40 per unit
Variable Overhead	$13 per unit
Fixed Overhead	$7,360 per year
Variable selling and administrative cost	$22 per unit
Fixed selling and administrative cost	$1,920 per year

Computing unit product cost, variable costing.

Calculate the unit product cost using variable costing. Round the answer to the nearest cent.