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	4,350
Units sold	4,250
Units in ending inventory	100

Variable costs per unit:

Direct materials	$	48
Direct labor	$	50
Variable manufacturing overhead	$	13
Variable selling and administrative	$	11

Fixed costs:

Fixed manufacturing overhead	$	91,350
Fixed selling and administrative	$	42,500

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