What is the absorption costing unit product cost for the month?

A manufacturing company that produces a single product has provided the following data concerning its most recent month of operations: Units in beginning inventory |Units produced |Units sold |Units in ending inventory 7,300 7,200 100 $29 $49 $5 Variable costs per unit: Direct materials Direct labor Variable manufacturing overhead Variable selling and administrative Fixed costs: Fixed manufacturing overhead |Fixed selling and administrative $4 $94,900 $79,200 What is the absorption costing unit product cost for the month