Wassail Company, which has only one product, has provided the following data concerning its most recent month of operations Selling price $110 Units in beginning Inventory O Units produced 7,600 Units sold 7,400 Units in ending inventory 200 Variable costs per unit: Direct materials $27 Direct labor $39 Variable manufacturing overhead $3 Variable selling and administrative $3 Fixed costs: Fixed manufacturing overhead $182,400 Fixed selling and administrative $88,800 What is the unit product cost for the month under variable costing?