45) Flexlux, Inc. reports the following information:

Units produced	520	units
Units sold	520	units
Sales price	$110	per unit
Direct materials	$40	per unit
Direct labor	$25	per unit
Variable manufacturing overhead	$30	per unit
Fixed manufacturing overhead	$14,000	per year
Variable selling and administrative costs	$15	per unit
Fixed selling and administrative costs	$25,000	per year

What is the unit product cost using variable costing?

A) $110

B) $92

C) $95

D) $15