A manufacturing company that produces a single product has provided the following data concerning its most recent month of operations:
- Units in beginning inventory 0
- Units produced 7000
- Units sold 6900
- Units in ending inventory 100
- Variable costs per unit:
- Direct materials $46
- Direct labor $41
- Variable manufacturing overhead $3
- Variable selling and administrative $9
- Fixed costs:
- Fixed manufacturing overhead $28,000
- Fixed selling and administrative $75,900
What is the variable costing unit product cost for the month?