what is the unit for the month under varible costing ?

1. A manufacturing company that produces a single product has provided the following data concerning its most recent month of operations: Selling price $126 Units in beginning inventory Units produced 3,100 Units sold 3,000 Units in ending inventory 100 W Variable costs per unit: Direct materials $22 Direct labor $43 $31 Variable manufacturing overhead Variable selling and administrative $10 Fixed costs: Fixed manufacturing overhead $89,900 Fixed selling and administrative S42,000