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		4,050
Units sold		3,950
Units in ending inventory		100
Variable costs per unit:
Direct materials	$	42
Direct labor	$	44
Variable manufacturing overhead	$	7
Variable selling and administrative expense	$	5
Fixed costs:
Fixed manufacturing overhead	$	85,050
Fixed selling and administrative expense	$	39,500

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

Multiple Choice

• $98 per unit

• $119 per unit

• $93 per unit

• $113 per unit