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		4,900
Units sold		4,800
Units in ending inventory		100
Variable costs per unit:
Direct materials	$	59
Direct labor	$	61
Variable manufacturing overhead	$	24
Variable selling and administrative expense	$	22
Fixed costs:
Fixed manufacturing overhead	$	102,900
Fixed selling and administrative expense	$	48,000

What is the variable costing unit product cost for the month?