Swansea Finishing produces and sells a decorative pillow for $ 104.00 per unit. In the first month of operation, 2 comma 300 units were produced and 1 comma 750 units were sold. Actual fixed costs are the same as the amount budgeted for the month. Other information for the month includes: Variable manufacturing costs $ 23.00 per unit Variable marketing costs $ 4.00 per unit Fixed manufacturing costs $ 13.00 per unit Administrative expenses, all fixed $ 21.00 per unit Ending inventories: Direct materials minus0minus WIP minus0minus Finished goods 550 units What is cost of goods sold per unit using variable costing?