Aaron Corporation, which has only one product, has provided the following data concerning its most recent month of operations: Selling price $167 Units in beginning inventory 0 Units produced 7,150 Units sold 6,850 Units in ending inventory 300 Variable costs per unit: Direct materials $29 Direct labor $59 Variable manufacturing overhead $23 Variable selling and administrative expense $23 Fixed costs: Fixed manufacturing overhead $193,050 Fixed selling and administrative expense $ 29,100 What is the unit product cost for the month under variable costing