A manufacturing company that produces a single product has provided the following data concerning its most recent month of operations: Units in beginning inventory 0 Units produced 7,500 Units sold 7,000 Units in ending inventory 500 Variable costs per unit: Direct materials $ 20 Direct labor $ 15 Variable manufacturing overhead $ 3 Variable selling and administrative expense $ 6 Fixed costs: Fixed manufacturing overhead $ 262,500 Fixed selling and administrative expense $ 15,750 The product cost per unit under variable costing is .