The following data pertain to the operations of Deci, Inc. in the most recent month for the production of its only product, which sells for $$297$:

Beginning inventory: $4,000$

Units Produced: $46,000$

Units Sold: $47,000$

Variable Costs per unit:

Direct materials: $$84$

Direct Labor: $$93$

Manufacturing Overhead: $$18$

Selling and Administrative: $$30$

Fixed Costs:

Manufacturing overhead: $$1,912,680$

Selling and administrative: $$1,954,260$

What is the variable costing unit product cost?