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

Selling price ....................................................... $108

Units in beginning inventory .............................. 0

Units produced ................................................... 7,700

Units sold ........................................................... 7,500

Units in ending inventory ................................... 200

Variable costs per unit:

Direct materials ............................................... $26

Direct labor ..................................................... $38

Variable manufacturing overhead ................... $3

Variable selling and administrative ................. $4

Fixed costs:

Fixed manufacturing overhead ........................ $184,800

Fixed selling and administrative ..................... $90,000

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

B. What is the net operating income for the month under variable costing?