Using variable costing, what is the unit product cost given the following: Direct Materials $$10$ per unit, Direct Labor $$20$ per unit, Variable Overhead $$8$ per unit, Fixed Overhead is $$600,000$ and expected production is $60,000$ units?

A$.)$

$$30$ per unit

B$.)$

$$28$ per unit

C$.)$

$$38$ per unit

D$.)$

$$40$ per unit