4,100 39 30 Number of units produced Variable costs per unit: Direct materials Direct labor Variable manufacturing overhead Variable selling and administrative expense Fixed costs: Fixed manufacturing overhead Fixed selling and administrative expense $ $ $ 11 5 $336,200 $303,400 There were no beginning or ending inventories. The variable costing unit product cost was: Multiple Choice $162 per unit o $80 per unit $85 per unit $74 per unit