Beesley Company manufactures filing cabinets. The company’s costs are as follows:
Direct materials . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $37.22 per unit
Direct labor . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .$66.46 per unit
Variable manufacturing overhead . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $8.13 per unit
Fixed manufacturing overhead . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $1,500,000 per year
Administrative costs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $250,000 per year
In an average year, the company manufactures 25,000 units.
What is the variable cost to manufacture each filing cabinet?