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	4,300
Units sold	4,200
Units in ending inventory	100

Variable costs per unit:

Direct materials	$	47
Direct labor	$	49
Variable manufacturing overhead	$	12
Variable selling and administrative	$	10

Fixed costs:

Fixed manufacturing overhead	$	90,300
Fixed selling and administrative	$	42,000

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

	$118 per unit
	$139 per unit
	$108 per unit
	$123 per unit