How to solve for total variable cost per unit?

Glover Company makes three products in a single facility. These products have the following unit product costs:

	Product
	A		B		C
Direct materials	$	32.90	$	49.40	$	55.80
Direct labor		20.30		22.90		13.70
Variable manufacturing overhead		1.30		0.70		0.80
Fixed manufacturing overhead		13.40		9.00		9.60
Unit product cost	$	67.90	$	82.00	$	79.90

Additional data concerning these products are listed below.

	Product
	A		B		C
Mixing minutes per unit		1.30		1.10		0.30
Selling price per unit	$	59.00	$	81.40	$	74.90
Variable selling cost per unit	$	0.70	$	1.20	$	2.20
Monthly demand in units		2,100		3,400		1,400

The mixing machines are potentially the constraint in the production facility. A total of 6,790 minutes are available per month on these machines.

Direct labor is a variable cost in this company.