Carr Company produces a single product. Last year, Carr manufactured 34,930 units and sold 29,900 units. Production costs for the year were as follows:

Fixed manufacturing overhead	$454,090
Variable manufacturing overhead	$300,398
Direct labor	$171,157
Direct materials	$265,468

Sales were $1,330,550, for the year, variable selling and administrative expenses were $170,430, and fixed selling and administrative expenses were $261,975. There was no beginning inventory. Assume that direct labor is a variable cost.

Under variable costing, the company's net operating income for the year would be:

$31,689 lower than under absorption costing

$31,689 higher than under absorption costing

$65,390 lower than under absorption costing

$65,390 higher than under absorption costing

A manufacturing company that produces a single product has provided the following data concerning its most recent month of operations:

Selling price	$131
Units in beginning inventory	0
Units produced	2,940
Units sold	2,740
Units in ending inventory	200
Variable cost per unit:
Direct materials	$44
Direct labor	$19
Variable manufacturing overhead	$13
Variable selling and administrative	$12
Fixed costs:
Fixed manufacturing overhead	$85,260
Fixed selling and administrative expenses	$16,440

The total gross margin for the month under absorption costing is:

$71,240

$21,920

$107,020

$117,820

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

Selling price	$	95
Units in beginning inventory		730
Units produced		2,100
Units sold		2,480
Units in ending inventory		350
Variable costs per unit:
Direct materials	$	24
Direct labor	$	21
Variable manufacturing overhead	$	1
Variable selling and administrative	$	13
Fixed costs:
Fixed manufacturing overhead	$	52,500
Fixed selling and administrative	$	7,440

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. (Hint: Use the reconciliation method.)

Required:

a.	What is the unit product cost for the month under variable costing? (Omit the "$" sign in your response.)