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: Direct materials Direct labor Variable manufacturing overhead Variable selling and administrative expense Fixed costs: Fixed manufacturing overhead Fixed selling and administrative expense What is the variable costing unit product cost for the month? 0 5,000 4,900 100 $61 $ 63 $ 26 $ 24 $ 105,000 $ 49,000