A manufacturing company that produces a single product has provided the following data concerning its most recent month of operations: 0 4,150 4,050 100 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 $ 44 $ 46 $ 9 $ 7 $87,150 $40,500 What is the variable costing unit product cost for the month? Multiple Choice $106 per unit $127 per unit $99 per unit $117 per unit