A manufacturing company that produces a single product has provided the following data concerning its most recent month of operations: 0 4,500 4,400 100 Units in beginning inventory Units produced Units sold Units in ending inventory Variable costs per unit: Direct materials Direct labor Variable manufacturing overhead Variable selling and administrative expense Fixed costs: Fixed manufacturing overhead Fixed selling and administrative expense $ 51 $ 53 $ 16 $ 14 $94,500 $44,000 What is the variable costing unit product cost for the month? Multiple Choice $134 per unit $155 per unit $120 per unit $131 per unit