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

Selling price$117

Units in beginning inventory 0

Units produced4,700

Units sold4,400

Units in ending inventory???

Variable costs per unit:

Direct materials$36

Direct labor$38

Variable manufacturing overhead$4

Variable selling and administrative$11

Fixed costs:Fixed manufacturing overhead$89,300

Fixed selling and administrative$26,400

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