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: 0 4,450 4,350 100 Direct materials $ 50 $ 52 Direct labor Variable manufacturing overhead $ 15 Variable selling and administrative expense $ 13 Fixed costs: Fixed manufacturing overhead $93,450 Fixed selling and administrative expense $43,500 hat is the variable costing unit product cost for the month?