I. A manufacturing company that produces a single product has provided the following data concerning its most recent month of operations: Selling price Units in beginning inventory Units produced $126 3,100 Units sold 3,000 Units in ending inventory 100 Variable costs per unit: Direct materials $22 Direct labor $43 Variable manufacturing overhead $3 Variable selling and administrative $10 Fixed costs: Fixed manufacturing overhead $89,900 Fixed selling and administrative $42,000 What is the unit cost for the month under variable costing? (1 mark)