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

Number of units produced		4,100
Variable costs per unit:
Direct materials	$	42
Direct labor	$	26
Variable manufacturing overhead	$	12
Variable selling and administrative expense	$	5
Fixed costs:
Fixed manufacturing overhead	$	319,800
Fixed selling and administrative expense	$	291,100

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