Bartelt Inc., which produces a single product, has provided the following data for its most recent month of operations: Number of units produced Variable costs per unit: Direct materials Direct labor Variable manufacturing overhead Variable selling and administrative expense Fixed costs: Fixed manufacturing overhead Fixed selling and administrative expense 1,100 $56 $49 $7 $8 $42,900 $81,400 There were no beginning or ending inventories. The absorption costing unit product cost was:

Bartelt Inc., which produces a single product, has provided the following data for its most recent month of operations: There were no beginning or ending inventories. The absorption costing unit product cost was