56) Allentown Aqua, Inc. has provided the following information for the year.

Units produced	11,000	units
Sales price	$400	per unit
Direct materials	$20	per unit
Direct labor	$35	per unit
Variable manufacturing overhead	$70	per unit
Fixed manufacturing overhead	$470,000	per year
Variable selling and administration costs	$90	per unit
Fixed selling and administration costs	$240,000	per year

What is the unit product cost using variable costing?

A) $168 B) $55

C) $125 D) $105