Aaron Corporation, which has only one product, has provided the following data concerning its most recent month of operations: Selling price $ 179 Units in beginning inventory 0 Units produced 7,300 Units sold 7,000 Units in ending inventory 300 Variable costs per unit: Direct materials $ 32 Direct labor $ 62 Variable manufacturing overhead $ 26 Variable selling and administrative expense $ 26 Fixed costs: Fixed manufacturing overhead $ 197,100 Fixed selling and administrative expense $ 30,000 What is the unit product cost for the month under variable costing?