\begin{tabular}{|c|c|} \hline Selling price & $135 \\ \hline Units in beginning inventory & 0 \\ \hline Units produced & 6,750 \\ \hline Units sold & 6,450 \\ \hline Units in ending inventory & 300 \\ \hline Variable costs per unit: & \\ \hline Direct materials & $21 \\ \hline Direct labor & $51 \\ \hline \begin{tabular}{l} Variable manufacturing \\ overhead \end{tabular} & $15 \\ \hline Variable selling and & $15 \\ \hline \end{tabular} The company produces the same number of units every month, although the sales in units vary from month to month. The company's variable costs per unit and total fixed costs have been constant from month to month. What is the unit product cost for the month under absorption costing