0 A manufacturing company that produces a single product has provided the following data concerning its most recent month of operatio Units in beginning inventory Units produced 4,000 Units sold Units in ending inventory 3.900 100 Variable costs per unit: Direct materials $41 $43 $6 $4 Direct labor Variable manufacturing overhead Variable selling and administrative Fixed costs: Fixed manufacturing overhead Fixed selling and administrative $84,000 $39,000 What is the variable costing unit product cost for the month when the 4,000 units are produced? A. $94 per unit B. $115 per unit C. $90 per unit D. $111 per unit