Aaron Corporation, which has only one product, has provided the following data concerning its most recent month of operations: Selling price Units in beginning inventory Units produced Units sold Units in ending inventory $ 90 0 3,400 3,000 400 Variable costs per unit: Direct materials $ 21 Direct labor $ 38 Variable manufacturing overhead $ 6 Variable selling and administrative expense Fixed costs: Fixed manufacturing overhead $54,400 Fixed selling and administrative expense $ 3,000 $ 4 What is the unit product cost for the month under absorption costing