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$5,000$Units sold$4,900$Units in ending inventory$100$Variable costs per unit:Direct materials$ $61$Direct labor$ $63$Variable manufacturing overhead$ $26$Variable selling and administrative expense$ $24$Fixed costs:Fixed manufacturing overhead$ $105,000$Fixed selling and administrative expense$ $49,000$

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