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	4,450
Units sold	4,350
Units in ending inventory	100

Variable costs per unit:

Direct materials	$	50
Direct labor	$	52
Variable manufacturing overhead	$	15
Variable selling and administrative	$	13

Fixed costs:

Fixed manufacturing overhead	$	93,450
Fixed selling and administrative	$	43,500

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

$130 per unit

$151 per unit

$117 per unit

$129 per unit