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 4,150 Units sold 4,050 Units in ending inventory 100 Variable costs per unit: Direct materials $ 44 Direct labor $ 46 Variable manufacturing overhead $ 9 Variable selling and administrative expense $ 7 Fixed costs: Fixed manufacturing overhead $87,150 Fixed selling and administrative expense $40,500 What is the variable costing unit product cost for the month?