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 4,950 4,850 Variable costs per unit: Direct materials Direct labor Variable manufacturing overhead Variable selling and administrative $25 $123 Fixed costs: Fixed manufacturing overhead S103,950 Fixed selling and administrative $ 48,500 What is the variable costing unit product cost for the month? $149 per unit $170 per unit O $191 per unit $147 per unit