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

Beginning inventory: $7,000$

Units Produced: $43,000$

Units Sold: $44,100$

Variable Costs per unit:

Direct materials: $$69$

Direct Labor: $$74$

Manufacturing Overhead: $$20$

Selling and Administrative: $$25$

Fixed Costs:

Manufacturing overhead: $$882,360$

Selling and administrative: $$904,932$

The selling price is $$228.$ What is the variable costing unit product cost?

Answer: