Yancey, inc. reports the following information: units produced 530 units units sold 530 units sales price $ 180 per unit direct materials $ 10 per unit direct labor $ 20 per unit variable manufacturing overhead $ 40 per unit fixed manufacturing overhead $ 16 comma 000 per year variable selling and administrative costs $ 15 per unit fixed selling and administrative costs $ 20 comma 000 per year what is the amount of unit product cost that will be considered for external reporting purposes? (round any intermediate calculations and your final answer to the nearest cent.)