I need assistance with this general accounting question using appropriate principles.

Delta Manufacturing produces a single product and provides the following data for the most recent month: Selling Price per unit: $140 Units Produced: 5,000 Units Sold: 4,800 Variable Costs per Unit: Direct Materials: $28 Direct Labor: $42 Variable Manufacturing Overhead: $7 Variable Selling and Admin: $10 Fixed Costs: Fixed Manufacturing Overhead: $76,000 Fixed Selling and Administrative Expenses: $90,000 What is the unit product cost for the month under variable costing