A manufacturing company that produces a single product has provided the following date conceming its most recent month of operations: Units in beginning inventory Units produced Units sold Unite in ending inventory Variable costs per units 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? 4,300 4,200 100 $ 47 $.49 $ 12 $ 10 $90,300 $42,000 Multiple Choice $123 per unit $139 per unit