26 Gaved A manufacturing company that produces a single product has provided the following data concerning its most recent month of operations: Units in beginning inventory Units produced Units sold Units in ending inventory Variable costs per unit: Direct materials 4,100 4,000 108 Ded 43 Direct labor $ $ $ 45 Variable manufacturing overhead Variable selling and administrative expense Fixed costs Fixed manufacturing overhead Fixed selling and administrative expense 8 6 $86,100 $40,000 What is the veriable costing unit product co0st for the month? Multiple Choice $102 per unit $123 per unit $96 parun