Aaker Corporation, which has only one product, has provided the following data concerning its most recent month of operations: Selling price $103 Units in beginning inventory 0 Units produced 6,350 Units sold 6,050 Units in ending inventory 300 Variable costs per unit: Direct materials $13 Direct labor $43 Variable manufacturing overhead $7 Variable selling and administrative $7 Fixed costs: Fixed manufacturing overhead $171,450 Fixed selling and administrative $24,300 What is the unit product cost for the month under variable costing?