Costs per unit are: direct materials $$25,$ direct labor $$10,$ variable overhead $$5,$ and variable operating expenses $$3.$ Fixed costs are $$840,000$ manufacturing overhead, and $$75,000$ operating expenses.

Assuming no variances were reported, no beginning inventory and the company uses variable costing, how much is the per unit product cost?

$$ $$43$

O $$40$

$$$$47$

$$$$50$