A manufacturing company that produces a single product has provided the following data concerning its most recent month of operations: What is the unit product cost for the month under absorption costing?

Units in beginning inventory 0

Units produced 1,900

Units sold 1,700

Units in ending inventory 200

Variable costs per unit:

Direct materials $33

Direct labor $32

Variable manufacturing overhead $ 2

Variable selling and administrative $ 6

Fixed costs:

Fixed manufacturing overhead $72,200

Fixed selling and administrative $ 6,800