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 $ 5 Fixed costs: Fixed manufacturing overhead $ 85,050 Fixed selling and administrative $ 39,500 What is the variable costing unit product cost for the month? $98 per unit $119 per unit $93 per unit $113 per unit