Zola Company manufactures and sells one product. The following information pertains to the company's first year of operations Variable cost per unit Direct materials 13.00 Fixed costs per year: 144,000 Direct labor 210,000 Fixed manufacturing overhead Fixed selling and administrative expenses 65,000 The company does not incur any variable manufacturing overhead costs or variable selling and administrative expenses. During its first year of operations, Zola produced 18,000 units and sold 14,400 units. The selling price of the company's product is $49.40 per unit Required 1. Assume the company uses super-variable costing a. Compute the unit product cost for the year. (Round your answer to 2 decimal places.) nit product cost