A manufacturing company that produces a single product has p…

A manufacturing company that produces a single product has provided the following data concerning its most recent month of operations: Units in beginning inventory                      0 Units produced                                             7,000 Units sold                                                         6,900 Units in ending inventory                            100 Variable Costs per unit: Direct material   $46 Direct labor          $41 Variable manufacturing overhead  $3 Variable selling Admin            $9 Fixed Costs: Fixed manufacturing overhead    $28,000 Fixed selling admin         $75,000   What is the variable costing unit product cost for the month?