5 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: 8,900 8,500 400 Direct materials Direct labor Variable manufacturing overhead Variable selling and administrative expenses Fixed costs: Fixed manufacturing overhead Fixed selling and administrative expense 26 25 4 4 $249,200 17,000 What is the variable costing unit product cost for the month? A) $59 per unit B) $83 per unit C) $87 per unit D) $55 per unit