Current Attempt in Progress

Flounder sells its product for $$82$ per unit. During $2025,$ it produced $120600$ units and sold $105600$ units. Costs per unit are: direct materials $$26,$ direct labor $$9,$ variable overhead $$4,$ and variable operating expenses $$2.$ Fixed costs are $$723600$ manufacturing overhead, and $$74700$ operating expenses. Assuming no variances were reported, no beginning inventory exists, and the company uses variable costing, how much is the per unit product cost?

$$ $$39.$

$$41.$

$$47.$

$$45.$