Vintage Company reports the following information.

Compute product cost per unit under variable costing.

Note: Round your answers to 2 decimal places.

Direct materials Direct labor Units produced per year Variable overhead Fixed overhead $10.60 per unit $20.60 per unit 26,000 units $10.60 per unit $223,600 per year \begin{tabular}{|c|c|} \hline Product cost per unit using variable costing & Per unit \\ \hline & \\ \hline & \\ \hline & \\ \hline & \\ \hline Product cost per unit & \\ \hline \end{tabular}