Data concerning the most recent month of operations in the production of the only product of Karle, Ltd. follow:

• Beginning inventory: 6,000
• Units Produced: 49,000
• Units Sold: 49,800

Variable Costs per unit:

• Direct materials: $45
• Direct Labor: $70
• Manufacturing Overhead: $15
• Selling and Administrative: $28

Fixed Costs:

• Manufacturing overhead: $1,414,140
• Selling and administrative: $884,448

The selling price is $222. What is the unit product cost under variable costing?