23. A manufacturing company that produces a single product has provided the following data concerning ts most recent month of operations Units in beginning inventory Units produced.. Units sold 8,900 8,500 400 Units in ending inventory. Variable costs per unit Direct materials Direct labor Variable manufacturing overhead Variable selling and administrative expense.. $26 $25 $4 $4 Fixed costs Fixed manufacturing overhead Fixed selling and administrative expense $249.200 $17,000 What is the variable costing unit product cost for the month? A) $55 per unit B) $83 per unit C) $87 per unit D) $59 per unit 24. A manufacturing company that produces a single product has provided the folowing data concerning is most recent month of operations: $130 Selling price Units in beginning inventory. Units produced. Units sold 2,100 1,900 200 Units in ending inventory Variable costs per unit Direct materials Direct labor Variable manufacturing overhead Variable selling and administrative expense... $41 $39 $4 $11 Fixed costs: Fixed manufacturing overhead. Fixed selling and administrative expense $52,500 $3,800 What is the net operating income for the month under variable costing? A) $15,200 B) $(6,600) C) $10,200 D) $5,000