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 4,800

Units sold 4,700

Units in ending inventory 100

Variable costs per unit:

Direct materials $ 57

Direct labor $ 59

Variable manufacturing overhead $ 22

Variable selling and administrative $ 20

Fixed costs:

Fixed manufacturing overhead $ 100,800

Fixed selling and administrative $ 47,000

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

$158 per unit

$179 per unit

$138 per unit

$143 per unit