QUESTION 49 A manufacturing company that produces a single product has provided the following data concerning its most recent month of operations: Units in beginning inventory Units produced 7,300 Units sold 7,200 Units in ending inventory 100 0 Variable costs per unit: Direct materials Direct labor Variable manufacturing overhead Variable selling and administrative Fixed costs: Fixed manufacturing overhead TFixed selling and administrative $29 $49 55 $4 594,900 $79,200 What is the absorption costing unit product cost for the month when the 7,300 units are produced