Question - Aaron Corporation, which has only one product, has provided the following data concerning its most recent month of operations:

Selling price $179

Units in beginning inventory 0Units produced 7,300 Units sold 7,000 Units in ending inventory 300

Variable costs per unit:

Direct materials $32

Direct labor $62

Variable manufacturing overhead $26

Variable selling and administrative expense $26

Fixed costs:

Fixed manufacturing overhead $197,100

Fixed selling and administrative expense $30,000

What is the unit product cost for the month under variable costing?