A manufacturing company, which produces a single product, has provided the following data for its most recent month of operations:

Number of units produced 3,200

Variable costs per unit:

Direct materials $ 31 Direct labor $ 23 Variable manufacturing overhead $ 10 Variable selling and administrative expense $ 6 Fixed costs: Fixed manufacturing overhead $262,400 Fixed selling and administrative expense $268,800 There were no beginning or ending inventories. The variable costing unit product cost was: