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A manufacturing company that produces a single product has provided the following data concerning its most recent month of operations:

$\backslash$table$[[$Units in beginning inventory,$4,350],[$Units produced,$4,250],[$Units sold,$100]]$

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 experise $..$ $$91,350$

What is the variable costing unit product cost for the mooth? $.$