A manufacturing company that produces a single product has provided the following data concerning its most recent month of operations: 0 8,900 8,500 400 $26 $ 25 $4 $4 $ 249,200 $ 17,000 Units in beginning inventory Units produced Units sold Units in ending inventory Variable costs per unit: Direct materials Direct labor Variable manufacturing overhead Variable selling and administrative expense Fixed costs: Fixed manufacturing overhead Fixed selling and administrative expense What is the variable costing unit product cost for the month?