please help

James Corporation, which has only one product, has provided the following data concerning its most recent month of operations: Selling price $ 155 Units in beginning inventory Units produced Units sola Units in ending inventory 0 7,000 6,700 300 Variable costs per unit: Direct materials Direct labor Variable manufacturing overhead Variable selling and administrative expense Fixed costs: Fixed manufacturing overhead Fixed selling and administrative expense $ S $ $ 26 56 20 20 $189,000 $ 28, 200 What is the unit product cost for the month under variable costing