Rudman Corporation has provided the following data concerning their operations in the most recent month with respect to their only product: Beginning inventory: 9,000 Units Produced: 42,000 Units Sold: 41,000 Variable Costs per unit: Direct materials: $36 Direct Labor: $31 Manufacturing Overhead: $10 Selling and Administrative: $14 Fixed Costs: Manufacturing overhead: $724,500 Selling and administrative: $754,400 The selling price is $115.

What is the variable costing unit product cost?