A manufacturing company that produces a single product has provided the following data concerning its most recent month of operations:

Units in beginning inventory		0
Units produced		4,500
Units sold		4,400
Units in ending inventory		100
Variable costs per unit:
Direct materials	$	51
Direct labor	$	53
Variable manufacturing overhead	$	16
Variable selling and administrative expense	$	14
Fixed costs:
Fixed manufacturing overhead	$	94,500
Fixed selling and administrative expense	$	44,000

What is the variable costing unit product cost for the month?