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 4,000

Units sold 3,900

Units in ending inventory 100

Variable costs per unit:

Direct materials $41

Direct labor $43

Variable manufacturing overhead $6

Variable selling and administrative $4

Fixed costs:

Fixed manufacturing overhead $84,000

Fixed selling and administrative $39,000

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