g Pabbatti Corporation, which has only one product, has provided the following data concerning its most recent month of operations: Selling price $ 107 Units in beginning inventory 910 Units produced 2,560 Units sold 3,160 Units in ending inventory 310 Variable costs per unit: Direct materials $ 21 Direct labor $ 21 Variable manufacturing overhead $ 1 Variable selling and administrative $ 15 Fixed costs: Fixed manufacturing overhead $ 71,680 Fixed selling and administrative $ 9,480 The company produces the same number of units every month, although the sales in units vary from month to month. The company's variable costs per unit and total fixed costs have been constant from month to month. (Hint: Use the reconciliation method.) Required: a. What is the unit product cost for the month under variable costing