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?