A manufacturing company that produces a single product has provided the data shown concerning its most recent month of operations. What's the variable costing unit product cost for the month?

Units in beginning inventory...................0

Units produced...................................4,000

Units sold...............................................3,900

Units in ending inventory................ 100

Variable costs per unit

Direct materials....................................... $41

Direct labor................................................ $43

Variable manufacturing overhead......$ 6

Variable selling and administrative.....$ 4

Fixed Costs

Fixed manufacturing overhead...........$84,000

Fixed selling and administrative..........$39,000

A) $115 per unit

B) $111 per unit

C) $94 per unit

D) $90 per unit