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	4,250
Units sold	4,150
Units in ending inventory	100

Variable costs per unit:

Direct materials	$	46
Direct labor	$	48
Variable manufacturing overhead	$	11
Variable selling and administrative	$	9

Fixed costs:

Fixed manufacturing overhead	$	89,250
Fixed selling and administrative	$	41,500

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

$114 per unit$135 per unit$105 per unit$121 per unit