A manufacturing company that produces a single product has provided the following data concerning its most recent month of operations: 4,600 4,500 100 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 53 55 $ $ $ $ 18 16 $96,600 $45,000 What is the variable costing unit product cost for the month