Kray Incorporated, 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: