A manufacturing company that produces a single product has provided the following data concerning its most recent month of operations:

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 Units sold Units in ending inventory 4,000 3,900 100 Variable costs per unit Direct materials Direct labor Variable manufacturing overhead Variable selling and administrative Fixed costs: Fixed manufacturing overhead Fixed selling and administrative $41 $43 $6 $4 $84,000 $39,000 What is the variable costing unit product cost for the month