Inc. has collected the following data for (there are no beginning inventories): LOADING...(Click the icon to view the data.) Read the requirementsLOADING.... Question content area bottom Part 1 Requirement 1. Using variable costing, calculate the unit product cost. (Round your final answer to the nearest cent.) Variable costing Unit product cost Help me solve thisVideo Get more help pop-up content starts Data table Units produced and sold 800 units Sales price $275 per unit Direct materials 65 per unit Direct labor 78 per unit Variable manufacturing overhead 14 per unit Fixed manufacturing overhead 12,400 per month Variable selling and administrative costs 10 per unit Fixed selling and administrative costs