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