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 4,700 Units sold 4,600 Units in ending inventory 100 Variable costs per unit: Direct materials $ 55 Direct labor $ 57 Variable manufacturing overhead $ 20 Variable selling and administrative $ 18 Fixed costs: Fixed manufacturing overhead $ 98,700 Fixed selling and administrative $ 46,000 What is the variable costing unit product cost for the month? $150 per unit $171 per unit $132 per unit $139 per unit