The following data pertain to the operations of De'pka, Inc. in the most recent month for the production of its only product, which sells for $294: Beginning inventory: 6,000 Units Produced: 42,000 Units Sold: 41,900 Variable Costs per unit: Direct materials: $91 Direct Labor: $96 Manufacturing Overhead: $19 Selling and Administrative: $34 Fixed Costs: Manufacturing overhead: $1,111,320 Selling and administrative: $2,217,348 What is the variable costing unit product cost