A manufacturing company has provided the following data concerning its most recent month of operations: Units in beginning inventory 0 Units produced. 4,800 Units sold. 4,700 Units in ending inventory 100 Variable costs per unit: Direct materials $30 Direct labor.. 52 Variable manufacturing overhead 3 Variable selling and administrative.. 7 Fixed costs: Fixed manufacturing overhead. $72,000 Fixed selling and administrative.. 9,400 What is the unit product cost for the month under variable costing?

a. $92.

b. $107.

c. $100.

d. $85.