Given the following data, calculate product cost per unit under variable costing.

Direct labor	$8 per unit
Direct materials	$3 per unit
Overhead
Total variable overhead	$30,000
Total fixed overhead	$85,000
Expected units to be produced	50,000 units

		$7 per unit
		$13.30 per unit
		$11.00 per unit
		$11.60 per unit
		$16.50 per unit