Kray Inc., which produces a single product, has provided the following data for its most recent month of operations: Number of units produced 5,700 Variable costs per unit: Direct materials $ 30 Direct labor $ 23 Variable manufacturing overhead $ 14 Variable selling and administrative expense $ 3 Fixed costs: Fixed manufacturing overhead $ 495,900 Fixed selling and administrative expense $ 410,400 There were no beginning or ending inventories. The variable costing unit product cost was: