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 sold Units in ending inventory Variable costs per unit: 4,600 4,500 100 Direct materials Direct labor Variable manufacturing overhead Variable selling and administrative expense 53 $ 55 18 16 Fixed costs: Fixed manufacturing overhead Fixed selling and administrative expense $96,600 $45,000 What is the variable costing unit product cost for the month