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	$	22

Fixed costs:

Fixed manufacturing overhead	$	102,900
Fixed selling and administrative	$	48,000

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