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 4,800 Units sold 4,700 Units in ending inventory 100 Variable costs per unit: Direct materials $ 57 Direct labor 59 Variable manufacturing overhead $ 22 Variable selling and administrative expense $ 20 Fixed costs: Fixed manufacturing overhead $100,800 Fixed selling and administrative expense $ 47,000 $ What is the variable costing unit product cost for the month