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

Picture What is the unit product cost for the month under absorption costing?

Selling price. $92 Units in beginning inventory Units produced Units sold Units in ending inventory. . 8,700 8,300 400 Variable costs per unit: $13 $55 $1 $5 Direct materials Variable manufacturing overhead.. Variable selling and administrative... Fixed costs: Fixed manufacturing overhead. Fixed selling and administrative.. $130,500 $8,300