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

Selling price	$ 78
Units in beginning inventory	0
Units produced	8,800
Units sold	8,700
Units in ending inventory	100

Variable costs per unit:
Direct materials	$ 18
Direct labor	$ 10
Variable manufacturing overhead	$ 4
Variable selling and administrative expense	$ 5
Fixed costs:
Fixed manufacturing overhead	$ 255,200
Fixed selling and administrative expense	$ 87,000

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

• $37 per unit

• $32 per unit

• $61 per unit

• $66 per unit