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

Number of units produced	6,000
Variable costs per unit:
Direct materials	$ 40
Direct labor	$ 19
Variable manufacturing overhead	$ 8
Variable selling and administrative expense	$ 2
Fixed costs:
Fixed manufacturing overhead	$ 144,000
Fixed selling and administrative expense	$ 198,000

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