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

Selling price	$112
Units in beginning inventory	500
Units produced	2,600
Units sold	3,000
Units in ending inventory	100
Variable costs per unit:
Direct materials	$13
Direct labor	$19
Variable manufacturing overhead	$6
Variable selling and administrative	$10
Fixed costs:
Fixed manufacturing overhead	$80,600
Fixed selling and administrative	$15,000

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.

a. What is the unit product cost for the month under variable costing?

b. What is the unit product cost for the month under absorption costing?