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.................................................

8,900

Units sold.........................................................

8,500

Units in ending inventory...................................

400

Variable costs per unit:

Direct materials.............................................

$26

Direct labor....................................................

$25

Variable manufacturing overhead....................

$4

Variable selling and administrative expense.....

$4

Fixed costs:

Fixed manufacturing overhead........................

$249,200

Fixed selling and administrative expense.........

$17,000

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