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

Number of units produced		5,900
Variable costs per unit:
Direct materials	$	34
Direct labor	$	29
Variable manufacturing overhead	$	10
Variable selling and administrative expense	$	4
Fixed costs:
Fixed manufacturing overhead	$	418,900
Fixed selling and administrative expense	$	460,200

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