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 |
6,900 |
| Units sold |
6,700 |
| Units in ending inventory |
200 |
|
|
| Variable costs per unit: |
|
| Direct materials |
$49 |
| Direct labor |
$44 |
| Variable manufacturing overhead |
$8 |
| Variable selling and administrative |
$7 |
| Fixed costs: |
|
| Fixed manufacturing overhead |
$200,100 |
| Fixed selling and administrative |
$75,900 |
What is the absorption costing unit product cost for the month?