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 8,900 8,500 400 Units in ending inventory Variable costs per unit: Direct materials Direct labor Variable manufacturing overhead Variable selling and administrative expense $26 $25 $4 $4 Fixed costs: Fixed manufacturing overhead Fixed selling and administrative expense... $249,200 $17,000 37. What is the variable costing unit product cost for the month