Please provide some reasoning on how to arrive at the solution. Thank you!!

A manufacturing company that produces a single product has provided the following data concerning its most recent month of operations: 0 4,000 3,900 100 Units in beginning inventory Units produced Units sold Units in ending inventory Variable costs per unit: Direct materials Direct labor Variable manufacturing overhead Variable selling and administrative Fixed costs: Fixed manufacturing overhead Fixed selling and administrative $50 $95 $8 $4 $84,000 $39,000 What is the variable costing unit product cost for the month