4 of 1.0 Jestion Chamblee Pte Ltd. manufactures a single product that it sells for $971 per unit. The data for their operations for the most recent month is: Beginning inventory: 7,000 Units Produced: 41,000 Units Sold: 47,900 Variable Costs per unit: Direct materials: $194 Direct Labor: $209 - Manufacturing Overhead: $51 . Selling and Administrative: $101 Fixed Costs: Manufacturing overhead: $5,573,540 Selling and administrative: $8,371,962 What is the unit product cost under variable costing