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