Reinhardt, Inc. reports the following$$ information:

Units produced

$520$ units

Units sold

$520$ units

Sales price

$$$$210$

per unit

Direct materials

$$$$30$

per unit

Direct labor

$$$$15$

per unit

Variable manufacturing overhead

$$$$12$

per unit

Fixed manufacturing overhead

$$$$520$

per year

Variable selling and administrative costs

$$$$3$

per unit

Fixed selling and administrative costs

$$$$10,700$

per year

What is the unit product cost using variable$$ costing?