Aaker Corporation, which has only one product, has provided the following data concerning its most recent month of operations:

Selling price	$147
Units in beginning inventory	0
Units produced	6,900
Units sold	6,600
Units in ending inventory	300
Variable costs per unit:
Direct materials	$24
Direct labor	$54
Variable manufacturing overhead	$18
Variable selling and administrative	$18
Fixed costs:
Fixed manufacturing overhead	$186,300
Fixed selling and administrative	$27,600

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