Aaker Corporation, which has only one product, has provided the following data concerning its most recent month of operations: Selling price $99 Units in beginning inventory 0 Units produced 6,300 Units sold 6,000 Units in ending inventory 300 Variable costs per unit: Direct materials $12 Direct labor $42 Variable manufacturing overhead $6 Variable selling and administrative $12 Fixed costs: Fixed manufacturing overhead $170,100 Fixed selling and administrative $72,000 What is the unit product cost for the month under variable costing?