A manufacturing company that produces a single product has provided the following data concerning its most recent month of operations: 0 4,450 4,350 100 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 $ 50 $ 52 $ 15 $ 13 $93,450 $43,500 What is the variable costing unit product cost for the month? Multiple Choice $130 per unit