4 A manufacturing company that produces a single product has provided the following data concerning its most recent month of operations: 2 points Units in beginning inventory Units produced Units sold 9,300 8,200 00:40:58 Units in ending inventory 1,100 Variable costs per unit: Direct materials $49 Direct labor $29 Units in ending inventory 1,100 Variable costs per unit: Direct materials $49 Direct labor $29 Variable manufacturing overhead $25 Variable selling and administrative $24 Fixed costs: Fixed manufacturing overhead $306,900 Fixed selling and administrative $83,200 What is the absorption costing unit product cost for the month?