Vintage Company reports the following information.

$\backslash$table$[[$Direct materials,$$10$ per unit$],[$Direct labor,$$20$ per unit$],[$Units produced per year,$20,000$ units$],[$Variable overhead,$$10$ per unit$],[$Fixed overhead,$$160,000$ per year$]]$

Compute product cost per unit under absorption costing.

$\backslash$table$[[$Product cost per unit using absorption costing,Per unit$],[,],[,],[,],[$Product cost per unit,$]]$