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 ------------------------- 7,000

Units sold -------------------------------- 6,900

Units in ending inventory ------------ 100

Variable cost per unit:

Direct material ----------------------------------------- $46

Direct labor ---------------------------------------------- $41

Variable manufacturing overhead ----------------- $3

Variable selling and administrative expense ---- $9

Fixed costs:

Fixed manufacturing overhead ----------------- $28,000

Fixed selling and administrative expense ---- $75,900

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

	a.	$103
	b.	$99
	c.	$94
	d.	$90