Use the following information for the question.

Concord, Inc. has collected the following data for November:

Units produced and sold	500 units
Sales Price	$50 per unit
Direct materials	$64 per unit
Direct Labor	$68 per unit
Variable Manufacturing Overhead	$26 per unit
Fixed Manufacturing Overhead	$7,500 per month
Variable selling and administrative costs	$15 per month
Fixed selling and administrative cost	$4,400 per month

Computing variable costing operating income

1. Using variable costing, calculate the unit product cost