Kray Incorporated, which produces a single product, has provided the following data for its most recent month of operations: Number of units produced 5,900 Variable costs per unit: Direct materials $ 34 Direct labor $ 29 Variable manufacturing overhead $ 10 Variable selling and administrative expense $ 4 Fixed costs: Fixed manufacturing overhead $418,900 Fixed selling and administrative expense $460,200 There were no beginning or ending inventories. The variable costing unit product cost was: