2.A manufacturing company that produces a single product has provided the following data concerning its most recent month of operations:

Units in beginning inventory0

Units produced4,700

Units sold4,600

Units in ending inventory100

Variable costs per unit:

Direct materials$55

Direct labor$57

Variable manufacturing overhead$20

Variable selling and administrative expense$18

Fixed costs:

Fixed manufacturing overhead$98,700

Fixed selling and administrative expense$46,000

What is the variable costing unit product cost for the month?

Multiple Choice

• $150 per unit
• $171 per unit
• $132 per unit
• $139 per unit