A manufacturing company that produces a single product has provided the following data concerning its most recent month of operations: Units in beginning inventory Units produced Units sold Units in ending inventory 0 4.900 4.800 100 Variable costs per unit Direct materials Direct labor Variable manufacturing overhead Variable selling and administrative IS 59 S 61 E 24 1522 Fixed costs Fixed manufacturing overhead TS 102.900 Fixed selling and administrative 1548.000 What is the variable costing unit product cost for the month O $166 per unit O $187 per unit $144 per unit O O $147 per unit