A manufacturing company that produces a single product has provided the following data concerning its most recent month of operations 0 4,950 4,850 100 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 $ $ $ $ 60 62 25 23 $ 103,950 $ 48,500 What is the variable costing unit product cost for the month? $170 per unit $191 per unit $147 per unit $149 per unit