Kray Incorporated, which produces a single product, has provided the following data for its most recent month of operations: Number of units produced Variable costs per unit: Direct materials Direct labor Variable manufacturing overhead 3,700 $43 $27 $10 Variable selling and administrative expense $5 Fixed costs: Fixed manufacturing overhead $318,200 Fixed selling and administrative expense $314,500 There were no beginning or ending inventories. The variable costing unit product cost was: