A manufacturing company that produces a single product has provided the following data concerning its most recent month of operations: Units in beginning inventory0Units produced4,650Units sold4,550Units in ending inventory100Variable costs per unit: Direct materials$ 54Direct labor$ 56Variable manufacturing overhead$ 19Variable selling and administrative expense$ 17Fixed costs: Fixed manufacturing overhead$97,650Fixed selling and administrative expense$45,500 What is the variable costing unit product cost for the month