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.. 0 7,000 6,900 100 Units in ending inventory... Variable costs per unit: Direct materials Direct labor... Variable manufacturing overhead.. Variable selling and administrative Fixed costs: Fixed manufacturing overhead... Fixed selling and administrative $46 $41 $3 $9 $28,000 $75,900 What is the variable costing unit product cost for the month?