Caruso Incorporated, which produces a single product, has provided the following data for its most recent month of operations: Number of units produced 4,000 Variable costs per unit: Direct materials $ 39 Direct labor $ 71 Variable manufacturing overhead $ 5 Variable selling and administrative expense $ 8 Fixed costs: Fixed manufacturing overhead $220,000 Fixed selling and administrative expense $308,000 There were no beginning or ending inventories. The unit product cost under absorption costing was: