Selling price	$	109
Units in beginning inventory		540
Units produced		6,950
Units sold		6,910
Units in ending inventory		580
Variable costs per unit:
Direct materials	$	39.2
Direct labor	$	26.8
Variable manufacturing overhead	$	2.4
Variable selling and administrative	$	7.4
Fixed costs:
Fixed manufacturing overhead	$	45,870
Fixed selling and administrative	$	82,100

a.	What is the unit product cost for the month under variable costing? (Round your answer to 1 decimal place. Omit the "$" sign in your response.)

Unit product cost

$

b.	What is the unit product cost for the month under absorption costing? (Round your answer to 1 decimal place. Omit the "$" sign in your response.)

Unit product cost

$