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

Selling price$179Units in beginning inventory0Units produced7,300Units sold7,000Units in ending inventory300

Variable costs per unit:Direct materials$32Direct labor$62Variable manufacturing overhead$26Variable selling and administrative expense$26Fixed costs:Fixed manufacturing overhead$197,100Fixed selling and administrative expense$30,000

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