Bаughn Cоrpоrаtiоn, which hаs only one product, has provided the following data concerning its most recent month of operations: Selling price $ 115 Units in beginning inventory 0 Units produced 6,600 Units sold 6,400 Units in ending inventory 200 Variable costs per unit: Direct materials $ 26 Direct labor $ 46 Variable manufacturing overhead $ 7 Variable selling and administrative expense $ 9 Fixed costs: Fixed manufacturing overhead $ 105,600 Fixed selling and administrative expense $ 51,200 What is the unit product cost for the month under absorption costing?