Chapter 6 question 8I'm confused by this?

Help Save & E Ched 8 Cool Sky reports the following costing data on its product for its first year of operations. During this first year, the company produced 44,000 units and sold 36,000 units at a price of $130 per unit. Manufacturing costs Part 3 of 4 Direct materials per unit 54 Direct labor per unit tA tA tA 20 Variable overhead per unit 6 Fixed overhead for the year $ 484,000 3 Selling and administrative costs points Variable selling and administrative cost per unit 11 Fixed selling and administrative cost per year $ 105,000 Skipped eBook 2a. Assume the company uses variable costing. Determine its product cost per unit. Hint Variable Per unit product cost using: Print costing