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	4,750
Units sold	4,650
Units in ending inventory	100

Variable costs per unit:

Direct materials	$	56
Direct labor	$	58
Variable manufacturing overhead	$	21
Variable selling and administrative	$	19

Fixed costs:

Fixed manufacturing overhead	$	99,750
Fixed selling and administrative	$	46,500

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

$154 per unit

$175 per unit

$135 per unit

$141 per unit