Tayar CVBA has provided the following data concerning their operations in the most recent month with respect to their only product: 

Beginning inventory: 5,000 

Units Produced: 48,000 

Units Sold: 46,200 

Variable Costs per unit:

 Direct materials: $62 

Direct Labor: $71 

Manufacturing Overhead: $23 

Selling and Administrative: $29 Fixed Costs: 

Manufacturing overhead: $1,612,800 Selling and administrative: $1,108,800 The selling price is $240

. What is the variable costing unit product cost?