Vosges Candy Company produces handmade candies. The candies sell for $12 per box. During its first year of operations, the company produced 10,000 boxes of candies and sold 9,000 boxes of the candies. The company's cost information includes the following: Direct materials $ 2.00 per unit Direct labor $ 3.00 per unit Variable manufacturing overhead $ 1.00 pr unit Variable selling and administrative expenses $ 3.00 per unit Fixed manufacturing overhead $20,000 Fixed selling and administrative expenses $ 5,000 Required: Compute the unit product cost under variable costing