10.SixthZ incurred the following costs during 2018:

Variable costs per unit
	Manufacturing:
	Direct Materials	$25
	Direct Labor	$20
	VMO	$10
	Variable Selling & Admin	$5
Fixed costs per year
	Fixed Manufacturing Overhead	$30,000
	Fixed Selling & Admin	$5,000

During the year, SixthZ produced 950 cornhole boards and sold 1,100 boards. The selling price of the board was $110 per board. Assuming SixthZ uses variable costing, what is the unit product cost?

Group of answer choices

$86.58

$55.00

$60.00

$65.00