What is the variable cost of goods manufactured cost per unit? List the components and show the calculations.

A Calgary manufacturer, Horseshoe Co., sold 50,000 pairs of horse shoes in 2011 . Below is a partial list of the company accounts: There are 3,000 units in inventory at the beginning of the year and 4,000 units in inventory at the end of the year. The company uses variable costing. There has been no change in the variable cost per unit from 2010 to 2011.51,000 units were manufactured in 2011