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Zephyr Apparels is a clothing retailer. Unit costs associated with one of its products, Product DCT121, are as follows:

Direct materials $ 70

Direct manufacturing labor 20

Variable manufacturing overhead 15

Fixed manufacturing overhead 32

Sales commissions (2% of sales) 5

Administrative salaries 16

Total $158

Based on the table above, what are the direct variable manufacturing costs per unit associated with Product DCT121?