A manufacturing company that produces a single product has provided the following data concerning its most recent month of operations Units in beginning inventory Units produced.. Units in ending inventory Variable costs per unit: 7,300 7,200 100 Direct materials Direct labor Variable manufacturing overhead.... Variable selling and administrative $29 $49 $5 $4 Fixed costs $94,900 $79,200 Fixed selling and administrative.... What is the absorption costing unit product cost for the month