Jarvix Corporation, which has only one product, has provided the following data concerning its most recent month of operations:
Selling price: $81 per unit
Units in beginning inventory: 5,111
Units produced: 400
Units sold: 8,000
Units in ending inventory: 8,900
Variable costs per unit: $30
Direct materials: $34
Direct labor: $37
Variable manufacturing overhead: $3
Variable selling and administrative costs: $6
Fixed costs: $61,600 for manufacturing overhead and $169,100 for selling and administrative costs
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.
What is the unit product cost for the month under absorption costing?
