A manufacturing company that produces a single product has provided the following data concerning its most recent month of operations:

Units in beginning inventory 0

Units produced 4,850

Units sold 4,750

Units in ending inventory 100

Variable costs per unit:

Direct materials $ 58

Direct labor $ 60

Variable manufacturing overhead $ 23

Variable selling and administrative expense $ 21

Fixed costs:

Fixed manufacturing overhead $ 101,850

Fixed selling and administrative expense $ 47,500

What is the variable costing unit product cost for the month?

Multiple Choice

a. $162 per unit

b. $183 per unit

c. $141 per unit

d. $145 per unit