Having a lot of trouble with this one

Pabbatt Corporation, which has only one product, has provided the following data concerning its most recent month of operations Selling price S 106 Units in beginning inventory Units produced Units sold Units in ending inventory 1,080 2.560 3.270 370 Variable costs per unit Direct materials $ 22 S 25 Variable manufacturing overhead s2 Variable selling and administrative 20 Direct labor Fixed costs Fixed manufacturing overhead Fixed selling and administrative $53,760 s 6.540 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 reconcliation method. Requirecd a. What is the unit product cost for the month under vaiable costin9 Cost per unit Variable costing