Maher Corporation, which has only one product, has provided the following data concerning its most recent month of operations: Selling price $ 193 Units in beginning inventory 0 Units produced 3,090 Units sold 2,910 Units in ending inventory 180 Variable costs per unit: Direct materials $ 53 Direct labor $ 59 Variable manufacturing overhead $ 15 Variable selling and administrative expense $ 13 Fixed costs: Fixed manufacturing overhead $ 89,610 Fixed selling and administrative $ 8,730 Required: a. What is the unit product cost for the month under variable costing