20.

A manufacturing company that produces a single product has provided the following data concerning its most recent month of operations: 0 4,850 4,750 100 $ Units in beginning inventory Units produced Units sold Units in ending inventory Variable costs per unit: Direct materials Direct labor Variable manufacturing overhead Variable selling and administrative expense Fixed costs: Fixed manufacturing overhead Fixed selling and administrative expense 58 60 23 21 $ 101,850 $ 47,500 What is the variable costing unit product cost for the month