A manufacturing company that produces a single product has provided the following data concerning its most recent month of operations: Units in beginning inventory 8 Units produced 4,158 Units sold 4,856 Units in ending inventory 188 Variable costs per unit: Direct materials $ 44 Direct labor $ 46 Variable manufacturing overhead $ 9 Variable selling and administrative expense $ ? Fixed costs: Fixed manufacturing overhead $8?,158 Fixed selling and administrative expense $48,588 What is the variable costing unit product cost for the month