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

Selling Price $121

Units in beginning inventory 300

Units produced 6900

Units sold 7100

Units in ending inventory 100

Variable costs per unit:

Direct materials $36

Direct labor $43

Variable manufacturing overhead $3

Variable selling and administrative $11

Fixed Costs:

Fixed manufacturing overhead $131100

Fixed selling and administrative $49700 The company produces the same number of units every month, although the sales in units vary from month to month. The company's variable costs per unit and total fixed costs have been constant from month to month. Required; (present with no decimal places) :

What is the unit product cost for the month under variable costing? $ Determine the absorption costing net operating income for the month. $