A manufacturing company that produces a single product has provided the following data concerning its most recent month of operations: Units in beginning inventory Units produced Units sold Units in ending inventory Variable costs per unit: 4,400 4,300 100 Direct materials Direct labor Variable manufacturing overhead Variable selling and administrative expense $ $49 $51 $ 14 Fixed costs: Fixed manufacturing overhead Fixed selling and administrative expense $92,400 $43,000 What is the variable costing unit product cost for the month? Multiple Choice $126 per unit $147 per unit $114 per unit $127 per unit