Marzipan Company, which has only one product, has provided the following data concerning its most recent month of operations:

Selling price........................................................................................................	$90
Units in beginning inventory........................................................................................................	0
Units produced........................................................................................................	3,400
Units sold........................................................................................................	3,000
Units in ending inventory........................................................................................................	400
Variable costs per unit:
Direct materials.....................................................................................................	$21
Direct labor.....................................................................................................	38
Variable manufacturing overhead.....................................................................................................	6
Variable selling and administrative.....................................................................................................	4
Fixed costs:
Fixed manufacturing overhead.....................................................................................................	$54,400
Fixed selling and administrative.....................................................................................................	3,000

Required: Calculate the following. Show your calculations.

a. Unit product cost for the month under variable costing:

b. Unit product cost for the month under absorption costing: