WHAT IS THE UNIT PRODUCT COST???? Beginning inventory		0
Units produced		34,250
Units sold		31,000
Selling price per unit	$	98
Selling and administrative expenses:
Variable per unit	$	5
Fixed (total)	$	513,000
Manufacturing costs
Direct materials cost per unit	$	19.6
Direct labor cost per unit	$	9.8
Variable manufacturing overhead cost per unit	$	3
Fixed manufacturing overhead cost (total)	$	993,250