Kray Inc., which produces a single product, has provided the following data for its most recent month of operations:

Number of units produced		3,900
Variable costs per unit:
Direct materials	$	36
Direct labor	$	28
Variable manufacturing overhead	$	15
Variable selling and administrative expense	$	6
Fixed costs:
Fixed manufacturing overhead	$	312,000
Fixed selling and administrative expense	$	292,500

There were no beginning or ending inventories. The variable costing unit product cost was: