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Use the following information for the Quick Study below. (Algo)

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[The following information applies to the questions displayed below.] Vintage Company reports the following information.

Direct materials	$ 10.10	per unit
Direct labor	$ 20.10	per unit
Units produced	21,000	units
Variable overhead	$ 10.10	per unit
Fixed overhead	$ 170,100	per year

QS 18-23B (Algo) Computing unit cost under absorption costing LO P4

Compute its product cost per unit under absorption costing. (Round your answers to 2 decimal places.)

Using absorption costing: Per unit Product cost per unit