XYZ Manufacturing reports the following (they produce 2,100 units and sell 2,000 units): Direct Material cost $60 per unit Direct Labor cost $90 per unit Variable Overhead cost $80 per unit $280,000 per year $20 per unit Fixed Overhead cost Variable selling/administrative expenses Fixed selling/administrative expenses Sale Price $120,000 per year $350 per unit Calculate the product cost per unit using variable costing (you must include the calculation in order to receive credit)